Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020 - 68/2020-State Tax - Mizoram SGST
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Late fee waiver for Form GSTR-10: excess late fee waived if return filed within the specified filing window. Waiver of late fee is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return within the specified special filing window; the State directs that the portion of the late fee in excess of a fixed nominal sum shall be waived for such filings made during the announced period, making waiver conditional solely on submission within that period.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for Form GSTR-10: excess late fee waived if return filed within the specified filing window.
Waiver of late fee is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return within the specified special filing window; the State directs that the portion of the late fee in excess of a fixed nominal sum shall be waived for such filings made during the announced period, making waiver conditional solely on submission within that period.
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