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 - 53/2020 State Tax - Arunachal Pradesh SGST
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Late fee waiver for delayed GSTR-10 returns reduces excess charges for taxpayers who file within the specified reopening window. Waiver of late fee applies to registered persons who did not furnish FORM GSTR-10 by the due date but file it between 22 September 2020 and 31 December 2020; the waiver covers only the portion of late fee in excess of two hundred and fifty rupees. The notification invokes powers under section 128 of the Arunachal Pradesh GST Act and limits relief to amounts payable under section 47 as specified.
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 returns reduces excess charges for taxpayers who file within the specified reopening window.
Waiver of late fee applies to registered persons who did not furnish FORM GSTR-10 by the due date but file it between 22 September 2020 and 31 December 2020; the waiver covers only the portion of late fee in excess of two hundred and fifty rupees. The notification invokes powers under section 128 of the Arunachal Pradesh GST Act and limits relief to amounts payable under section 47 as specified.
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