Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020 - 68/2020-State Tax - Himachal Pradesh SGST
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Late fee waiver for delayed FORM GSTR-10 filing permits relief if the outstanding return is furnished within the prescribed window. Conditional waiver of the late fee for delayed submission of FORM GSTR-10: registered persons who failed to file by the due date are relieved of the portion of the late fee exceeding two hundred and fifty rupees if they furnish the outstanding FORM GSTR-10 within the prescribed remedial filing window; the waiver is grounded in executive authority under the GST statute and limited to that specified filing period.
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 filing permits relief if the outstanding return is furnished within the prescribed window.
Conditional waiver of the late fee for delayed submission of FORM GSTR-10: registered persons who failed to file by the due date are relieved of the portion of the late fee exceeding two hundred and fifty rupees if they furnish the outstanding FORM GSTR-10 within the prescribed remedial filing window; the waiver is grounded in executive authority under the GST statute and limited to that specified filing period.
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