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 - 1155/XI-2-20-9(47)/17- U.P. Act-1-2017-Order-(148)-2020 - Uttar Pradesh SGST
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Late fee waiver for delayed GSTR-10 filings reduces late charges where returns are filed within notified government window. Uttar Pradesh waives the portion of late fee under the State GST Act that exceeds 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 prescribed compliance window, the waiver being exercised on the Council's recommendation under the State GST statute.
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 GSTR-10 filings reduces late charges where returns are filed within notified government window.
Uttar Pradesh waives the portion of late fee under the State GST Act that exceeds 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 prescribed compliance window, the waiver being exercised on the Council's recommendation under the State GST statute.
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