Late fee for delayed GST returns applies daily with statutory caps for omitted returns and specified filings. A late fee applies where registered persons fail to furnish required supply details or prescribed returns by the due date: a daily penalty accrues during the period of default subject to a fixed aggregate cap. For the separate single return category, a daily fee also accrues but the total liability is capped by a sum calculated with reference to the taxpayer's turnover in the State.
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 delayed GST returns applies daily with statutory caps for omitted returns and specified filings.
A late fee applies where registered persons fail to furnish required supply details or prescribed returns by the due date: a daily penalty accrues during the period of default subject to a fixed aggregate cap. For the separate single return category, a daily fee also accrues but the total liability is capped by a sum calculated with reference to the taxpayer's turnover in the State.
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