https://www.taxtmi.com/notifications?id=136962 The amendment inserts a proviso waiving the late fee under section 47 for failures to furnish FORM GSTR-3B within specified periods, by reference to classes of registered persons defined by aggregate turnover and filing category, identifying applicable tax periods and the number of days from the due date for which the late fee is waived; the notification is effective retrospectively from the stated date and is issued under section 128 of the Delhi GST Act, 2017. en-us Wed, 17 Nov 2021 00:00:00 +0530 Fri, 19 Nov 2021 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136962 The amendment inserts a proviso waiving the late fee under section 47 for failures to furnish FORM GSTR-3B within specified periods, by reference to classes of registered persons defined by aggregate turnover and filing category, identifying applicable tax periods and the number of days from the due date for which the late fee is waived; the notification is effective retrospectively from the stated date and is issued under section 128 of the Delhi GST Act, 2017. Notifications GST - States Wed, 17 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136962