Amendment in Notification No. S.O.61/P.A.5/2017/S.128/Amd./2019, dated the 9th May, 2019 https://www.taxtmi.com/notifications?id=140268 Amendment creates a tiered waiver of late fee for delayed FORM GSTR-3B returns: substituted Table (effective 20 May 2021) sets filing windows and waiver periods by aggregate turnover classes; provisos (effective 1 June 2021) waive late fee excesses for returns July 2017-April 2021 filed by 31 August 2021 subject to floor amounts and prescribe specified waiver thresholds for June 2021 onward tax periods according to return type and turnover-based classes. en-us Mon, 08 May 2023 00:00:00 +0530 Tue, 06 Jun 2023 17:46:00 +0530 TaxTMI RSS Generator Amendment in Notification No. S.O.61/P.A.5/2017/S.128/Amd./2019, dated the 9th May, 2019 https://www.taxtmi.com/notifications?id=140268 Amendment creates a tiered waiver of late fee for delayed FORM GSTR-3B returns: substituted Table (effective 20 May 2021) sets filing windows and waiver periods by aggregate turnover classes; provisos (effective 1 June 2021) waive late fee excesses for returns July 2017-April 2021 filed by 31 August 2021 subject to floor amounts and prescribe specified waiver thresholds for June 2021 onward tax periods according to return type and turnover-based classes. Notifications GST - States Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140268