Late fee waiver for delayed FORM GSTR-6 filings reduces excess daily penalty for registered persons. Under section 128 of the Maharashtra Goods and Services Tax Act, 2017, the State government, on the recommendations of the Council, waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date under section 47 to the extent that such fee exceeds twenty-five rupees for every day during which the failure continues.
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 FORM GSTR-6 filings reduces excess daily penalty for registered persons.
Under section 128 of the Maharashtra Goods and Services Tax Act, 2017, the State government, on the recommendations of the Council, waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date under section 47 to the extent that such fee exceeds twenty-five rupees for every day during which the failure continues.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
