https://www.taxtmi.com/notifications?id=136631 Amendment replaces the eighth proviso to Notification No.76/2018-State Tax to reset classes of registered persons by aggregate turnover and to specify distinct waiver periods for late fees on FORM GSTR-3B for defined tax months and quarters. It further inserts provisos granting a time-bound waiver for returns due from July 2017 to April 2021 when filed within the relief window, limits waiver application by minimum amounts for nil-tax returns, and prescribes capped waiver amounts for returns from June 2021 onwards differentiated by taxpayer turnover classes. en-us Fri, 11 Jun 2021 00:00:00 +0530 Mon, 20 Sep 2021 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136631 Amendment replaces the eighth proviso to Notification No.76/2018-State Tax to reset classes of registered persons by aggregate turnover and to specify distinct waiver periods for late fees on FORM GSTR-3B for defined tax months and quarters. It further inserts provisos granting a time-bound waiver for returns due from July 2017 to April 2021 when filed within the relief window, limits waiver application by minimum amounts for nil-tax returns, and prescribes capped waiver amounts for returns from June 2021 onwards differentiated by taxpayer turnover classes. Notifications GST - States Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136631