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Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

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..... period from February, 2020 to April, 2020 COVID Relaxation Waiver of interest / late fee Notification - Orders - Issued. REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 81 Dated: 21-07-2020. Read the following: 1. G.O.Ms No. 16 Revenue (CT-II) Department, Dt. 13.02.2019. 2. From the Commissioner of State Tax, Telangana, Hyderabad, Lr No. CST s Ref No. A(1)/103/2017, Dt. 20. .....

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..... t the amount for late fee payable under section 47 shall stand waived for the tax period 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, but furnishes the said return according to the condition mentioned in the correspondin .....

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..... uary, 2020 and March, 2020 If return in FORM GSTR-3B is furnished on or before the 29th day of June, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial ye .....

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