TaxTMI 
TaxTMI 
Though the Notification mentions total amount of late-fee for the returns uptil May 2021, the waiver is applicable per return or in toto. Needs further elucidation to avoid undue litigation from the Department.
Notification 19/2021 dt. 1st June 2021 - waiver of late fee
06 Jun 2021 
4 Replies 
1566 Views Asked by
Late fee waiver for GST returns clarifies relief per return and reduces penalties for small traders and suppliers.
Waiver of late fees under Notification 19/2021 applies on a per-return basis rather than as an aggregated waiver; taxpayers should compute and apply reduced late fees for each return period separately and reconcile instances where filing interfaces still show legacy late-fee amounts, referencing related notifications for adjusted liability computation. (AI Summary)
Waiver of late fees under Notification 19/2021 applies on a per-return basis rather than as an aggregated waiver; taxpayers should compute and apply reduced late fees for each return period separately and reconcile instances where filing interfaces still show legacy late-fee amounts, referencing related notifications for adjusted liability computation. (AI Summary)