Waives the amount of late fee referred to in section 47 of the CGST Act - 08/2023 - Central GST (CGST)

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Late fee waiver for delayed final GST returns allows registered persons to file within extended window without excess late fee. Waives the component of late fee for final GST returns (FORM GSTR 10) that exceeds five hundred rupees for registered persons who file after the due date but within the prescribed extended period, limited to returns furnished during that window and effected by central notification under the CGST Act.

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 final GST returns allows registered persons to file within extended window without excess late fee.

Waives the component of late fee for final GST returns (FORM GSTR 10) that exceeds five hundred rupees for registered persons who file after the due date but within the prescribed extended period, limited to returns furnished during that window and effected by central notification under the CGST Act.

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Waives the amount of late fee referred to in section 47 of the CGST Act - 08/2023 - Central GST (CGST)

Late fee waiver for delayed final GST returns allows registered persons to file within extended window without excess late fee.

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Waives the amount of late fee referred to in section 47 of the CGST Act - 08/2023 - Central GST (CGST)

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Late fee waiver for delayed final GST returns allows registered persons to file within extended window without excess late fee.

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