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    <title>Seeks to provide waiver of late fees for specified taxpayers and specified tax periods</title>
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    <description>Late-fee relief for delayed FORM GSTR-3B filing waives daily late fee above the prescribed limits, with enhanced relief where the return has nil central tax liability. Complete or conditional waivers apply to specified delayed returns for periods from July 2017 through 2021, depending on turnover category, tax period and compliance with stated filing deadlines. For certain 2020 delayed returns, late fee is capped per tax period and fully waived for nil central tax returns. March and April 2021 returns receive a limited additional waiver period based on turnover and monthly or quarterly filing status.</description>
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      <description>Late-fee relief for delayed FORM GSTR-3B filing waives daily late fee above the prescribed limits, with enhanced relief where the return has nil central tax liability. Complete or conditional waivers apply to specified delayed returns for periods from July 2017 through 2021, depending on turnover category, tax period and compliance with stated filing deadlines. For certain 2020 delayed returns, late fee is capped per tax period and fully waived for nil central tax returns. March and April 2021 returns receive a limited additional waiver period based on turnover and monthly or quarterly filing status.</description>
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      <pubDate>Tue, 01 Jun 2021 00:00:00 +0530</pubDate>
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