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 by substituting the waiver table for specified taxpayer classes and tax periods, with effect from 20 May 2021. Additional provisos waive late fee for registered persons who furnished FORM GSTR-3B for July 2017 to April 2021 between 1 June 2021 and 31 August 2021, and prescribe reduced late fee caps for June 2021 onwards based on turnover and nil-tax returns. The notification operates retrospectively from 1 June 2021. en-us Mon, 24 Jan 2022 00:00:00 +0530 Wed, 29 Apr 2026 12:35:16 +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 by substituting the waiver table for specified taxpayer classes and tax periods, with effect from 20 May 2021. Additional provisos waive late fee for registered persons who furnished FORM GSTR-3B for July 2017 to April 2021 between 1 June 2021 and 31 August 2021, and prescribe reduced late fee caps for June 2021 onwards based on turnover and nil-tax returns. The notification operates retrospectively from 1 June 2021. Notifications GST - States Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145498