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 Prescribes conditional waivers of late fees for delayed filing of returns in FORM GSTR-3B: a remedial filing window for returns from July 2017 to April 2021 where late fee amounts in excess of specified thresholds are waived (with a lower threshold when state tax payable is nil); and from June 2021 onwards sets fixed capped waiver amounts by class of registered person defined by aggregate turnover and nil state tax status, replacing prior transitional table for March-May 2021. en-us Wed, 04 Aug 2021 00:00:00 +0530 Wed, 11 Aug 2021 14:34:00 +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 Prescribes conditional waivers of late fees for delayed filing of returns in FORM GSTR-3B: a remedial filing window for returns from July 2017 to April 2021 where late fee amounts in excess of specified thresholds are waived (with a lower threshold when state tax payable is nil); and from June 2021 onwards sets fixed capped waiver amounts by class of registered person defined by aggregate turnover and nil state tax status, replacing prior transitional table for March-May 2021. Notifications GST - States Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136326