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 - S.O. 51/P.A.5/2017/S.128/2020 - Punjab SGST
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Late fee waiver for delayed FORM GSTR-10 filings permitted if returns filed within the specified September-December window. Waiver of late fee applies to registered persons who failed to furnish returns in FORM GSTR-10 by the due date but furnish the return between 22nd September, 2020 and 31st December, 2020; the waiver covers only the portion of the late fee in excess of two hundred and fifty rupees. The measure is issued under section 128 to modify liabilities under section 47 and is deemed 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 FORM GSTR-10 filings permitted if returns filed within the specified September-December window.
Waiver of late fee applies to registered persons who failed to furnish returns in FORM GSTR-10 by the due date but furnish the return between 22nd September, 2020 and 31st December, 2020; the waiver covers only the portion of the late fee in excess of two hundred and fifty rupees. The measure is issued under section 128 to modify liabilities under section 47 and is deemed effective from 21st September, 2020.
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