Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B, and to provide conditional waiver of late fee for delay in filing FROM GSTR-3B from July, 2017 to April, 2021, and to provide waiver of late fees for late filing of return in Form GSTR-3B for specified taxpayers and specified tax periods.

Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B, and to provide conditional waiver of late fee for delay in filing FROM GSTR-3B from July, 2017 to April, 2021, and to provide waiver of late fees for late filing of return in Form GSTR-3B for specified taxpayers and specified tax periods. https://www.taxtmi.com/notifications?id=136326 Late fee for delay in filing FORM GSTR-3B is rationalised by amending the existing Uttar Pradesh GST waiver notification and by extending conditional relief for specified tax periods and classes of registered persons. The amended table revises the period of late fee waiver for taxpayers with aggregate turnover above five crore rupees and for taxpayers up to five crore rupees who furnish returns under section 39, with different waiver periods linked to March, April, May 2021 and January-March 2021 tax periods. Further provisos grant waiver of late fee under section 47 for delayed FORM GSTR-3B returns for July 2017 to April 2021 filed between 1 June 2021 and 31 August 2021, and prescribe separate waiver limits for later tax periods. en-us Wed, 04 Aug 2021 00:00:00 +0530 Wed, 24 Jun 2026 16:36:00 +0530 TaxTMI RSS Generator Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B, and to provide conditional waiver of late fee for delay in filing FROM GSTR-3B from July, 2017 to April, 2021, and to provide waiver of late fees for late filing of return in Form GSTR-3B for specified taxpayers and specified tax periods. https://www.taxtmi.com/notifications?id=136326 Late fee for delay in filing FORM GSTR-3B is rationalised by amending the existing Uttar Pradesh GST waiver notification and by extending conditional relief for specified tax periods and classes of registered persons. The amended table revises the period of late fee waiver for taxpayers with aggregate turnover above five crore rupees and for taxpayers up to five crore rupees who furnish returns under section 39, with different waiver periods linked to March, April, May 2021 and January-March 2021 tax periods. Further provisos grant waiver of late fee under section 47 for delayed FORM GSTR-3B returns for July 2017 to April 2021 filed between 1 June 2021 and 31 August 2021, and prescribe separate waiver limits for later tax periods. Notifications GST - States Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136326