Delhi Govt waives off Late Fee for registered person who failed to furnish the return in FORM GSTR-3B [Read Notification] November 25, 2020 7:31 pm| By : Tax Scan Team The Delhi Government notified the waiver of the late fee for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July 2017 to January 2020. The notification seeks to amend the Notification No. 76/2018– State Tax, dated the 3rd September, 2019. The notification states that taxpayers having an aggregate turnover of more than Rs.5 crores in the preceding financial year for the tax period February 2020, March 2020 and April, 2020 if return in FORM GSTR-3B is furnished on or before the 24 June, 2020.
Source Taxscan
