| One Time Amnesty Scheme for Lowering/Waiving of Late Fees for Non Filer of FORM GSTR-3B for the Period from July, 2017 to January, 2020 | ||||
| S. N. | Tax Liability | Months | Late Fee | Condition |
| 1 | If Tax Payable | July-2017 to January-2020 | Max Rs. 500/- Per Tax Period | Return must be Filed Between the Period From 1st July-2020 to 30th September-2020 |
| 2 | If No Tax Payable | July-2017 to January-2020 | Nil | Return must be Filed Between the Period From 1st July-2020 to 30th September-2020 |
