Late fee for delayed GST returns imposes daily penalties and a turnover linked cap for annual return delays. Delayed GST return filing attracts a daily late fee of one hundred rupees subject to a maximum of five thousand rupees; delayed annual returns attract a daily late fee of one hundred rupees with the total capped at 0.25% of the filer's turnover in the State.
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Provisions expressly mentioned in the judgment/order text.
Late fee for delayed GST returns imposes daily penalties and a turnover linked cap for annual return delays.
Delayed GST return filing attracts a daily late fee of one hundred rupees subject to a maximum of five thousand rupees; delayed annual returns attract a daily late fee of one hundred rupees with the total capped at 0.25% of the filer's turnover in the State.
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