No. F.12(1)FD/Tax/2021-16 - Dated: 4-6-2021 - Rajasthan SGST
Seeks to rationalize late fee for late filing of return in FORM GSTR-3B from June, 2021 onwards and to provide one time relief by 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