Late fee waiver for delayed GST returns extends conditional relief for registered persons, subject to turnover-based thresholds and filing window. Amendment substitutes the Table in the eighth proviso to prescribe turnover-differentiated cure periods for waiver of late fee for specified tax periods, and inserts provisos waiving late fee amounts in excess of prescribed floors for: returns furnished between 1 June 2021 and 31 August 2021 for July 2017-April 2021 filings (with a lower floor where central tax payable is nil), and for returns from June 2021 onwards subject to specified waiver amounts by class of registered persons.
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 GST returns extends conditional relief for registered persons, subject to turnover-based thresholds and filing window.
Amendment substitutes the Table in the eighth proviso to prescribe turnover-differentiated cure periods for waiver of late fee for specified tax periods, and inserts provisos waiving late fee amounts in excess of prescribed floors for: returns furnished between 1 June 2021 and 31 August 2021 for July 2017-April 2021 filings (with a lower floor where central tax payable is nil), and for returns from June 2021 onwards subject to specified waiver amounts by class of registered persons.
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