Waiver of late fees of GSTR-3B for March to May 21, conditional waiver for July 17 to April 21 and rationalize fee for June 21 onwards

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....ervices Tax Act, 2017 NO.(GHN-34) GST-2021/S.128 (29)TH:- In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017)(hereafter In this notification referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Go....

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....(1) of Section 39 March, 2021 Sixty days from the due date of furnishing return April, 2021 Forty-five days from the due date of furnishing return May, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of....

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....for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but, furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021: Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter end....