Late fee waiver for overdue VAT returns offers staged relief then mandates full penalty after the concession period ends. A temporary exemption under section 20(6) of the MVAT Act permits registered dealers to upload pending returns for periods up to 31 March 2016 under a limited two phase scheme: an initial phase with no late fee and a subsequent phase with a reduced fixed late fee. After the concessionary phases conclude, uploads for earlier periods will be permitted only on payment of the full late fee and departmental enforcement will resume.
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 waiver for overdue VAT returns offers staged relief then mandates full penalty after the concession period ends.
A temporary exemption under section 20(6) of the MVAT Act permits registered dealers to upload pending returns for periods up to 31 March 2016 under a limited two phase scheme: an initial phase with no late fee and a subsequent phase with a reduced fixed late fee. After the concessionary phases conclude, uploads for earlier periods will be permitted only on payment of the full late fee and departmental enforcement will resume.
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