Late fee waiver for delayed GST returns: conditional amnesties and capped penalties affect filing and audit liabilities. Annexure lists due dates, extensions and the late-fee framework for GSTR-3B, GSTR-1 and GSTR-9, including conditional waivers, capped penalties and amnesty windows under specified notifications. It provides audit procedures to reconcile turnover and returns, identify undisclosed supplies, examine stock transfers, goods on approval, job-work deeming provisions, supplies to related/distinct persons, reverse-charge liabilities and ITC claim eligibility. Templates and tables are provided for computing tax payment reconciliation, ITC reversals, interest on defaults, and other amounts due, with state codes for place-of-supply and instruction that tables are illustrative for audit purposes.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GST returns: conditional amnesties and capped penalties affect filing and audit liabilities.
Annexure lists due dates, extensions and the late-fee framework for GSTR-3B, GSTR-1 and GSTR-9, including conditional waivers, capped penalties and amnesty windows under specified notifications. It provides audit procedures to reconcile turnover and returns, identify undisclosed supplies, examine stock transfers, goods on approval, job-work deeming provisions, supplies to related/distinct persons, reverse-charge liabilities and ITC claim eligibility. Templates and tables are provided for computing tax payment reconciliation, ITC reversals, interest on defaults, and other amounts due, with state codes for place-of-supply and instruction that tables are illustrative for audit purposes.
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