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Relief provided to taxpayers by waiver/lowering of late fees in GSTR – 3B

25 Jun    Indirect Taxation
Jun 25

Relief provided to taxpayers by waiver/lowering of late fees in GSTR – 3B

Cbic vide Notification No. 52/2020 – Central Tax dated 24th June, 2020 seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also 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 July, 2020.