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 - Delhi SGST
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Late fee waiver for delayed GSTR-10 filings allows only a nominal fee when returns are filed within the specified remedial window. Waiver of the portion of late fee exceeding two hundred and fifty rupees is granted where registered persons furnish FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020, under the Act's delegated statutory authority, 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 delayed GSTR-10 filings allows only a nominal fee when returns are filed within the specified remedial window.
Waiver of the portion of late fee exceeding two hundred and fifty rupees is granted where registered persons furnish FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020, under the Act's delegated statutory authority, effective from 21st September, 2020.
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