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 2020 Year 2020 This

Seeks to specify the late fee payable for delayed filing of FORM ...


Late Fees Waived for Specific Delays in Filing FORM GSTR-3B; Amendments Aim for Relief in Certain Cases.

April 4, 2020

Notifications     GST

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 GSTR-3B in specified cases. - Notification as amended

View Source

 


 

You may also like:

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 Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

  2. 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...

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

  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. 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...

  6. The Central Government has waived excess late fees u/s 47 of CGST Act for registered persons who failed to file GSTR-9C reconciliation statements alongside GSTR-9 annual...

  7. 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...

  8. Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 - Notification

  9. Late fee for late filing of FORM GSTR-3B waived for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal...

  10. This notification supersedes an earlier notification No. 22/2021-Central Tax, except for actions taken before supersession. It waives the late fee payable u/s 47 of the...

  11. Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have...

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

  13. HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return...

  14. One-day delay in filing GSTR-3B for September 2020 led to reversal of ITC. Petitioner filed GSTR-3B on 23.10.2020, one day late. Respondent issued Form GST DRC-01A on 22....

  15. The Securities and Exchange Board of India (SEBI) issued the Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2024. The...

 

Quick Updates:Latest Updates