TMI BlogSeeks to rationalize late fee for late filing of return in FORM GSTR-3B from June, 2021 onwards and to provide one time relief by conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021 and to provide waiver of late fees for late filing of return in FORM GSTR-3BX X X X Extracts X X X X X X X X Extracts X X X X ..... tions - Rajasthan SGST - GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 04, 2021 In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No.9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2021, April, 2021 and May, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 Sixty days from the due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months /quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of state tax payable in the said return is nil, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o fail to furnish the returns in FORM GSTR-3B by the due date, namely: - TABLE S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons whose total amount of State tax payable in the said return is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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