Late fee for failure to furnish GST returns or supply details: daily charge capped by fixed maximum or turnover percentage. A registered taxable person who omits required supply details or specified returns by the due date incurs a statutory late fee accruing daily up to a fixed maximum; omission to file the principal return attracts a daily late fee capped by an amount calculated as a proportion of the person's turnover in the State, establishing separate fixed and turnover linked ceilings on daily penalty accruals for non filing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee for failure to furnish GST returns or supply details: daily charge capped by fixed maximum or turnover percentage.
A registered taxable person who omits required supply details or specified returns by the due date incurs a statutory late fee accruing daily up to a fixed maximum; omission to file the principal return attracts a daily late fee capped by an amount calculated as a proportion of the person's turnover in the State, establishing separate fixed and turnover linked ceilings on daily penalty accruals for non filing.
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