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Notification regarding waiver/reduction in late fee in furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020 - F.12(46)FD/Tax/2017-III-241 - Rajasthan SGST
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Waiver of Late Fee: relief for delayed GSTR-10 filings within the notified extended filing window reducing excess charges. Waiver of late fee is provided for registered persons who fail to furnish FORM GSTR-10 by the due date but submit the return within an extended filing window; the State Government waives the amount of late fee payable under section 47 that exceeds two hundred and fifty rupees for such delayed filings made during the specified period, thereby capping the recoverable late fee for eligible returns.
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Provisions expressly mentioned in the judgment/order text.
Waiver of Late Fee: relief for delayed GSTR-10 filings within the notified extended filing window reducing excess charges.
Waiver of late fee is provided for registered persons who fail to furnish FORM GSTR-10 by the due date but submit the return within an extended filing window; the State Government waives the amount of late fee payable under section 47 that exceeds two hundred and fifty rupees for such delayed filings made during the specified period, thereby capping the recoverable late fee for eligible returns.
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