Late fee schedule under GST: phased rates for taxpayers based on turnover, effective from an earlier date. The notification amends the late fee proviso of the Delhi SGST Notification No. 13/2017 by inserting four taxpayer categories-based on aggregate turnover and return-filing provisions of Section 39-and prescribing a phased late fee schedule across sequential post-due-date time bands for specified tax periods. The amendment is issued under section 50 read with section 148 of the Delhi GST Act and is deemed effective from a stated date in April 2021.
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Provisions expressly mentioned in the judgment/order text.
Late fee schedule under GST: phased rates for taxpayers based on turnover, effective from an earlier date.
The notification amends the late fee proviso of the Delhi SGST Notification No. 13/2017 by inserting four taxpayer categories-based on aggregate turnover and return-filing provisions of Section 39-and prescribing a phased late fee schedule across sequential post-due-date time bands for specified tax periods. The amendment is issued under section 50 read with section 148 of the Delhi GST Act and is deemed effective from a stated date in April 2021.
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