https://www.taxtmi.com/notifications?id=136534 The notification amends waiver rules for late fee on delayed FORM GSTR-3B filings by substituting a Table that sets post-due filing windows for specified tax periods according to a registered person's aggregate turnover, and by inserting provisos that (i) provide conditional waiver of total late fee exceeding fixed nominal amounts for returns filed between 1 June and 31 August 2021 for periods July 2017-April 2021, and (ii) waive late fee in excess of specified fixed sums for returns from June 2021 onwards for defined classes of taxpayers. en-us Tue, 07 Sep 2021 00:00:00 +0530 Fri, 10 Sep 2021 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136534 The notification amends waiver rules for late fee on delayed FORM GSTR-3B filings by substituting a Table that sets post-due filing windows for specified tax periods according to a registered person's aggregate turnover, and by inserting provisos that (i) provide conditional waiver of total late fee exceeding fixed nominal amounts for returns filed between 1 June and 31 August 2021 for periods July 2017-April 2021, and (ii) waive late fee in excess of specified fixed sums for returns from June 2021 onwards for defined classes of taxpayers. Notifications GST - States Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136534