Late fee rates for GST returns vary by turnover and return type, with amended timelines effective from April 2021. Amendment inserts categories based on aggregate turnover and return type into the State Tax notification, prescribing a graduated late-fee schedule for initial and subsequent delayed filing periods for specified March and April 2021 tax periods and the quarter ending March 2021. The change is issued under the State GST Act and is deemed to have come into force from 18 April 2021, amending the principal notification dated 29 June 2017.
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Provisions expressly mentioned in the judgment/order text.
Late fee rates for GST returns vary by turnover and return type, with amended timelines effective from April 2021.
Amendment inserts categories based on aggregate turnover and return type into the State Tax notification, prescribing a graduated late-fee schedule for initial and subsequent delayed filing periods for specified March and April 2021 tax periods and the quarter ending March 2021. The change is issued under the State GST Act and is deemed to have come into force from 18 April 2021, amending the principal notification dated 29 June 2017.
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