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TMI BlogSeeks to rationalize late fee imposed under section 47 of the CGST Act, 2017 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 for specified taxpayers and specified tax periodsX X X X Extracts X X X X X X X X Extracts X X X X ..... - 634-F.T. Dated:- 14-6-2021 West Bengal SGST - GST - States - West Bengal SGST - Notifications - West Bengal SGST - GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 634-F.T. Dated, Howrah, the 14th day of June, 2021 ( Corresponding Central Notification No. 19/2021-Central Tax ) In exercise of the powers conferred by section 128 of the We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) 1. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ; (ii) after the eighth proviso, the following provisos shall be inserted, namely: Provided also that 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, the total amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely: TABLE S. No. Class of registered persons Amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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