To provide relief to the taxpayers, late fee for non-furnishing FORM GSTR-3B for the tax periods from July, 2017 to April, 2021 has been reduced as under: –
Note: The reduced rate of late fee would apply if FORM GSTR-3B returns for these tax periods are furnished between 1st June, 2021 to 31st August, 2021.
Press Release can be accessed at: https://www.pib.gov.in/PressReleasePage.aspx?PRID=1722578
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