Late fee waiver for delayed FORM GSTR-10 returns permits waiver of excess penalty when returns filed within specified window. The notification waives the amount of late fee payable under the Puducherry GST law that is in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish that return within the specified relief period; the waiver applies to returns filed between 22nd September 2020 and 31st December 2020 and the notification is deemed to have come into force on 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 delayed FORM GSTR-10 returns permits waiver of excess penalty when returns filed within specified window.
The notification waives the amount of late fee payable under the Puducherry GST law that is in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish that return within the specified relief period; the waiver applies to returns filed between 22nd September 2020 and 31st December 2020 and the notification is deemed to have come into force on 21st September 2020.
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