GST late fee rates revised for delayed return filing under phased relief for specified taxpayer categories and periods Amendment to the Uttarakhand GST notification governing late fee rates for delayed return filing under the Uttarakhand Goods and Services Tax Act, 2017. The amendment inserts additional entries in the existing table to prescribe phased late fee relief for specified classes of taxpayers for the tax periods March 2021 and April 2021, and for the quarter ending March 2021. For taxpayers having aggregate turnover of more than rupees 5 crores in the preceding financial year, the late fee is fixed at 9 per cent for the first 15 days from the due date and 18 per cent thereafter.
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GST late fee rates revised for delayed return filing under phased relief for specified taxpayer categories and periods
Amendment to the Uttarakhand GST notification governing late fee rates for delayed return filing under the Uttarakhand Goods and Services Tax Act, 2017. The amendment inserts additional entries in the existing table to prescribe phased late fee relief for specified classes of taxpayers for the tax periods March 2021 and April 2021, and for the quarter ending March 2021. For taxpayers having aggregate turnover of more than rupees 5 crores in the preceding financial year, the late fee is fixed at 9 per cent for the first 15 days from the due date and 18 per cent thereafter.
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