TaxTMI 
TaxTMI 
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 FROM 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.
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....8-2021 Uttar Pradesh SGST<br>GST - States<br>Uttar Pradesh SGST<br>Uttar Pradesh SGST<br>Uttar Pradesh Shasan Rajya kar Anubhag -2 In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government Notification no.-707/XI-2-21- 9(47)/17-U.P. Act-1-2017-Order-(197)-2021 d....
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....nbsp;waived (1) (2) (3) (4) 4. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021, April, 2021 and May, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the....
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....s 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, the total amount of&nbs....
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....eriod from the 1st day of June, 2021 to the 31^st 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 ending June, 2021 onwards, as the case may be, shall stand waiv....