https://www.taxtmi.com/notifications?id=136384 Amendment substitutes the proviso wording to replace FORM GSTR-3B-specific phrasing with broader language describing liability to pay tax but failure to do so; replaces the table heading "Tax period" with "Month/Quarter"; and substitutes serials 4-7 to prescribe staged late-fee tiers and corresponding applicability windows for taxpayers differentiated by aggregate turnover and by the specific return provisions of section 39, covering filings for March-May 2021 and the quarter ending March 2021. The notification takes effect retrospectively from the stated commencement date. en-us Tue, 27 Jul 2021 00:00:00 +0530 Thu, 19 Aug 2021 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136384 Amendment substitutes the proviso wording to replace FORM GSTR-3B-specific phrasing with broader language describing liability to pay tax but failure to do so; replaces the table heading "Tax period" with "Month/Quarter"; and substitutes serials 4-7 to prescribe staged late-fee tiers and corresponding applicability windows for taxpayers differentiated by aggregate turnover and by the specific return provisions of section 39, covering filings for March-May 2021 and the quarter ending March 2021. The notification takes effect retrospectively from the stated commencement date. Notifications GST - States Tue, 27 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136384