Notification No. 06/2021
Date: March 30, 2021
Subject: Extension of late-fee waiver for delayed filing of GSTR-3B
Description:
This notification amends Notification No. 89/2020-CT to extend the late-fee waiver period from 31 March 2021 to 30 June 2021. The waiver applies to returns filed during the specified window. It provides COVID-related compliance relief to taxpayers.
Amendment:
This notification amends notification No. 89/2020