Amendment of notification no.16/ST-2, dated 25.01.2018 to rationalize late fee imposed under section 47 of the HGST Act, 2017 for late furnishing of the statement of outward supplies in FORM GSTR-1, from tax period of June, 2021 onward under the HGST Act, 2017 - 35/GST-2 - Haryana SGST
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Late fee waiver for delayed GSTR-1 filings, capped by turnover-based thresholds effective from June period onward. The amendment waives the portion of late fee under section 47 for delayed furnishing of outward supplies in FORM GSTR-1 from the tax period/quarter of June, 2021 onward that exceeds fixed amounts set by class of registered persons. Three classes are specified-nil outward supplies, lower turnover band, and higher turnover band-with corresponding monetary caps; any late fee above those caps is waived for failures to furnish FORM GSTR-1 by the due date.
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-1 filings, capped by turnover-based thresholds effective from June period onward.
The amendment waives the portion of late fee under section 47 for delayed furnishing of outward supplies in FORM GSTR-1 from the tax period/quarter of June, 2021 onward that exceeds fixed amounts set by class of registered persons. Three classes are specified-nil outward supplies, lower turnover band, and higher turnover band-with corresponding monetary caps; any late fee above those caps is waived for failures to furnish FORM GSTR-1 by the due date.
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