Late fee waiver for delayed GST returns: eligible taxpayers filing by the September deadline receive specified fee relief. Waiver of late fees is provided for specified registered persons and for taxpayers above the notified turnover threshold who file prescribed returns by 30th September, 2020: late fee amounts in excess of two hundred and fifty rupees shall be waived and fully waived where the state tax payable in the return is nil; the amendment is effective from 25th June, 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 GST returns: eligible taxpayers filing by the September deadline receive specified fee relief.
Waiver of late fees is provided for specified registered persons and for taxpayers above the notified turnover threshold who file prescribed returns by 30th September, 2020: late fee amounts in excess of two hundred and fifty rupees shall be waived and fully waived where the state tax payable in the return is nil; the amendment is effective from 25th June, 2020.
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