Late fee for delayed GST returns accrues daily for registered persons and is capped by statute. Registered persons who fail to furnish details of outward or inward supplies or required periodic returns incur a late fee that accrues daily up to a specified maximum cap; failure to furnish the return under the separate provision attracts a daily late fee capped by an amount calculated with reference to the person'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 accrues daily for registered persons and is capped by statute.
Registered persons who fail to furnish details of outward or inward supplies or required periodic returns incur a late fee that accrues daily up to a specified maximum cap; failure to furnish the return under the separate provision attracts a daily late fee capped by an amount calculated with reference to the person's turnover in the State.
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