Notification 19/2021 - Central Tax

Date: June 1, 2021

Effective From: June 1, 2021

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Subject

Rationalizes late fee for delay in filing of return in FORM GSTR-3B

Related Sections

Related Subsections

CGST
Section 39(1): Furnishing of returns

Related Case Laws

Clear Secured Services Private Limited Vs Commissioner, State Tax, Lucknow
Date: Nov 22, 2023
Court: High Court
Bench: Allahabad
Type: Writ Petition
In favor of: In Favour of Assessee, In Favor of Petitioner