Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Revision of return - filing of GSTR 3B Form manually - Late fee, ...


Petitioner Allowed to Manually File GSTR 3B Form for Return Revision; Late Fees to be Refunded.

April 26, 2019

Case Laws     GST     HC

Revision of return - filing of GSTR 3B Form manually - Late fee, if any, paid by the petitioner, shall be refunded to the petitioner.

View Source

 


 

You may also like:

  1. Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

  2. Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

  3. Extension of date for filing return in FORM GSTR-3B for the month of April, 2018

  4. Late fee under CGST Act section 47(2) applies for delayed filing of complete annual return comprising both GSTR-9 and GSTR-9C (where required). For taxpayers with...

  5. Amnesty scheme - Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for...

  6. Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM...

  7. Amount of late fee payable for delayed filing of FORM GSTR-3B and fully waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for...

  8. Rectification of mistake that has been crept in GSTR-3B - Whether the return in Form GSTR-3B is a return u/s 39 - The petitioner is permitted to rectify GSTR 3B...

  9. Government waived the late fee for late filing of FORM GSTR-3B, for the month of July - Notification

  10. Levy of late fees for the late filing of the Form GSTR-3B - The submission is that the GSTR-3B cannot be read in Section 39 as Return - The writ applicants have been...

  11. Time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended.

  12. Late fee levied u/s.234E - As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before...

  13. Permission to correct Form GSTR-1 - Admittedly, the 31st of March 2019 was the last date by which rectification of Form – GSTR 1 may be sought. However, and also...

  14. Validity Of Order - Tax demand based on Audit observations - variation between the GSTR 3B return and Form 26AS - The High Court observed that there could be duplication...

  15. The High Court dismissed the writ petition. The petitioner failed to file GSTR-3B returns and discharge the tax liability, despite having self-assessed and filed GSTR-1....

 

Quick Updates:Latest Updates