The Government of NCT Delhi through notification dated 19.11.2020 has waived the late fee in excess of an amount of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.
Where the total amount of state tax payable in as per GSTR-3B is nil, the total amount of late fee payable for a tax period shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020. This notification shall come into force with effect from 24th June, 2020.
