Late fee waiver for FORM GSTR-10 delays: excess late fees waived where return is filed during notified period. Waiver of excess late fee is granted for registered persons who did not file FORM GSTR-10 by the due date but submit the return between 22 September 2020 and 31 December 2020; the Governor, under section 128 of the Tamil Nadu GST Act, waives late fees under section 47 in excess of two hundred and fifty rupees, with the notification effective from 21 September 2020.
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 FORM GSTR-10 delays: excess late fees waived where return is filed during notified period.
Waiver of excess late fee is granted for registered persons who did not file FORM GSTR-10 by the due date but submit the return between 22 September 2020 and 31 December 2020; the Governor, under section 128 of the Tamil Nadu GST Act, waives late fees under section 47 in excess of two hundred and fifty rupees, with the notification effective from 21 September 2020.
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