Seeks to grant waiver / reduction in late fee in furnishing FORM GSTR-10, subject to the condition that the returns are filed between 22.09.2020 to 31.12.2020 - S.O. 139/P.A.5/2017/S.128/2021 - Punjab SGST
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Late fee waiver for delayed GSTR-10 filings provides reduced penalty for eligible filers within a specified retroactive window. Waiver of late fee is granted for registered persons who furnished FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020; the waiver covers the portion of the late fee in excess of two hundred and fifty rupees, effectively capping payable late fee for eligible filers, and is issued under the Punjab Goods and Services Tax Act with retrospective effect from 21st September, 2020.
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-10 filings provides reduced penalty for eligible filers within a specified retroactive window.
Waiver of late fee is granted for registered persons who furnished FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020; the waiver covers the portion of the late fee in excess of two hundred and fifty rupees, effectively capping payable late fee for eligible filers, and is issued under the Punjab Goods and Services Tax Act with retrospective effect from 21st September, 2020.
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