Late fee for delayed GST returns: daily accruing penalty with statutory ceilings for supply and return defaults. Levy of a late fee on registered persons who fail to furnish prescribed outward or inward supply details or returns by the due date; the fee accrues daily during the default period and is subject to statutory ceilings, with a specific turnover-linked maximum applying to a particular return type.
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: daily accruing penalty with statutory ceilings for supply and return defaults.
Levy of a late fee on registered persons who fail to furnish prescribed outward or inward supply details or returns by the due date; the fee accrues daily during the default period and is subject to statutory ceilings, with a specific turnover-linked maximum applying to a particular return type.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.