CBIC rationalizes late fee for delay in filing of return in Form GSTR-3B

Last updated: 02 June 2021

Vide Notification No. 19/2021 Central Tax, the Central Board of Indirect Taxes and Customshas rationalized the late fee for delay in filing of return in FORM GSTR-3B w.e.f 20th May 2021 and has provided a conditional waiver of late fee for delay in filing FORM GSTR-3B from July 2017 to April 2021.

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Category GST   Report

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