https://www.taxtmi.com/notifications?id=136630 Amendment revises late fee provisions by substituting the trigger phrase with "liable to pay tax but fail to do so", changing the Table heading to "Month/Quarter", and replacing serials 4-7 with a structured late-fee schedule that differentiates taxpayers by aggregate turnover and by the applicable sub-sections of section 39, prescribing a three-tiered progression of initial nil or lower slab, intermediate slab, and higher slab across specified months and the quarter ending March; effective from 18 May 2021. en-us Fri, 11 Jun 2021 00:00:00 +0530 Mon, 20 Sep 2021 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136630 Amendment revises late fee provisions by substituting the trigger phrase with "liable to pay tax but fail to do so", changing the Table heading to "Month/Quarter", and replacing serials 4-7 with a structured late-fee schedule that differentiates taxpayers by aggregate turnover and by the applicable sub-sections of section 39, prescribing a three-tiered progression of initial nil or lower slab, intermediate slab, and higher slab across specified months and the quarter ending March; effective from 18 May 2021. Notifications GST - States Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136630