Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.[FTX.56/2017/Pt-I/187 dtd. 28/02/2019]

Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.[FTX.56/2017/Pt-I/187 dtd. 28/02/2019] https://www.taxtmi.com/notifications?id=145498 Late fee for delayed filing of FORM GSTR-3B is rationalised through a revised waiver structure for specified tax periods and classes of registered persons. The notification provides conditional waiver for returns from July 2017 to April 2021 filed between 1 June 2021 and 31 August 2021, including lower waiver thresholds where the state tax payable is nil. It also prescribes graded late fee limits for delayed FORM GSTR-3B returns for June 2021 onwards based on turnover and tax liability, with retrospective effect from 1 June 2021. en-us Mon, 24 Jan 2022 00:00:00 +0530 Fri, 22 May 2026 15:52:00 +0530 TaxTMI RSS Generator Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.[FTX.56/2017/Pt-I/187 dtd. 28/02/2019] https://www.taxtmi.com/notifications?id=145498 Late fee for delayed filing of FORM GSTR-3B is rationalised through a revised waiver structure for specified tax periods and classes of registered persons. The notification provides conditional waiver for returns from July 2017 to April 2021 filed between 1 June 2021 and 31 August 2021, including lower waiver thresholds where the state tax payable is nil. It also prescribes graded late fee limits for delayed FORM GSTR-3B returns for June 2021 onwards based on turnover and tax liability, with retrospective effect from 1 June 2021. Notifications GST - States Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145498