Late Fee Waiver Extension:
Amendment in notification No. 76/2018-Central Tax extends late fee waivers.
Late fees under section 47 of the CGST Act for July 2017 to January 2020 returns waived.
Extended Filing Period:
Returns in FORM GSTR-3B for the mentioned months can be filed from July 1, 2020, to September 30, 2020.
Late fees exceeding two hundred and fifty rupees waived for this period.
Threshold Criteria:
Late fee waiver applicable if the total amount of central tax payable is nil in the return.
Beneficial for taxpayers with nil tax liability.
Revised Provisions for Different Classes:
Detailed table outlining the revised provisions for taxpayers based on aggregate turnover and principal place of business.
State-wise Compliance Deadline:
Compliance deadlines vary based on the state of operation and aggregate turnover.
Director's Directive:
Issued by Pramod Kumar, Director to the Government of India.
Publication and Amendment History:
Published in the Gazette of India and amended periodically to reflect changes in tax regulations.
By: Pramod Kumar, Director to the Government of India.