Late fee waiver for GSTR-10 filings between specified dates: excess late fees above the nominal threshold are waived. The Government waives the amount of late fee payable under the Gujarat Goods and Services Tax Act that is in excess of two hundred and fifty rupees for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 22nd September, 2020 and 31st December, 2020; the notification is effective from 21st 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 GSTR-10 filings between specified dates: excess late fees above the nominal threshold are waived.
The Government waives the amount of late fee payable under the Gujarat Goods and Services Tax Act that is in excess of two hundred and fifty rupees for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 22nd September, 2020 and 31st December, 2020; the notification is effective from 21st September, 2020.
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 
