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TMI BlogSeeks 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 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 periods.X X X X Extracts X X X X X X X X Extracts X X X X ..... - Notifications - Goa SGST - GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(203)1495 In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), the Government of Goa, on the recommendations of the Council ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 return as specified under sub-section (1) of section 39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (1) (2) (3) 1. Registered persons whose total amount of central tax pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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