Late fee waiver for delayed GST returns relieves registered persons from section 47 penalties for specified months. In exercise of powers under section 128 of the Puducherry GST Act, the Lieutenant Governor, on Council recommendation, waives the late fee chargeable under section 47 for all registered persons who failed to furnish FORM GSTR 3B for the specified months, thereby removing late fee liability for those filings.
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 delayed GST returns relieves registered persons from section 47 penalties for specified months.
In exercise of powers under section 128 of the Puducherry GST Act, the Lieutenant Governor, on Council recommendation, waives the late fee chargeable under section 47 for all registered persons who failed to furnish FORM GSTR 3B for the specified months, thereby removing late fee liability for those filings.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.