Gujrat high court stayed the late fees on GSTR 3b. In the case of AAP & co, it said that this issue needs consideration. GSTR 3b late fees are levied by CBIC. In CGST Act there is a provision of late fees. But it is not directly linked to 3b. It is already decided that GSTR 3b is not the prescribed return u/s 39 of CGST Act. Watch this video for ...
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