Late fee schedule amended for GST returns, altering staged rates by turnover and return category, effective retrospectively. Amendment adds a staged late fee schedule to the Punjab GST notification prescribing waiver and stepped fee percentages for taxpayers classified by aggregate turnover and by return filing categories under section 39, specifying which return periods are covered and applying the inserted framework retrospectively from the stated effective date.
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Late fee schedule amended for GST returns, altering staged rates by turnover and return category, effective retrospectively.
Amendment adds a staged late fee schedule to the Punjab GST notification prescribing waiver and stepped fee percentages for taxpayers classified by aggregate turnover and by return filing categories under section 39, specifying which return periods are covered and applying the inserted framework retrospectively from the stated effective date.
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