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- GST/SIKKIM - Sikkim SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Late fee waiver for delayed FORM GSTR-10 filings allows reduced penalties for qualifying late returns. Waiver granted for delayed filing of FORM GSTR-10: any late fee payable under the returns provision in excess of two hundred and fifty rupees is waived for registered persons who furnish FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020; issued under powers conferred by the Sikkim Goods and Services Tax Act, 2017 as a statutory notification modifying the late fee chargeable under the returns provision.
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 FORM GSTR-10 filings allows reduced penalties for qualifying late returns.
Waiver granted for delayed filing of FORM GSTR-10: any late fee payable under the returns provision in excess of two hundred and fifty rupees is waived for registered persons who furnish FORM GSTR-10 between 22nd September, 2020 and 31st December, 2020; issued under powers conferred by the Sikkim Goods and Services Tax Act, 2017 as a statutory notification modifying the late fee chargeable under the returns provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
