Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the CGST Act - Conditions notified. - 07/2023 - Central GST (CGST)

📋

Contents

Note

Bookmark

For full text, please login

Verification Pending

The Email Id has not been verified. Click on the link we have sent on

Didn't receive the mail? Resend Mail

Don't have an account? Register Here

Late fee waiver for delayed annual returns: caps on per day penalties and relief for specified past-year filings. Waiver of specified portions of the late fee for delayed annual returns under section 44 for the financial year 2022-23 onwards is prescribed, setting per day fee rates and maximum caps for two turnover-based classes of registered persons; a transitional proviso waives late fee excesses above a prescribed threshold for certain prior-year returns filed within a notified window.

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 annual returns: caps on per day penalties and relief for specified past-year filings.

Waiver of specified portions of the late fee for delayed annual returns under section 44 for the financial year 2022-23 onwards is prescribed, setting per day fee rates and maximum caps for two turnover-based classes of registered persons; a transitional proviso waives late fee excesses above a prescribed threshold for certain prior-year returns filed within a notified window.

Full Summary is available for active users!

Note: It is a system-generated summary and is for quick reference only.

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Notifications

Notifications

Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the CGST Act - Conditions notified. - 07/2023 - Central GST (CGST)

Late fee waiver for delayed annual returns: caps on per day penalties and relief for specified past-year filings.

Topics

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Notifications

Notifications

Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the CGST Act - Conditions notified. - 07/2023 - Central GST (CGST)

Print Options

Username/Email Address

Password

The Email Id has not been verified. Click on the link we have sent on

Late fee waiver for delayed annual returns: caps on per day penalties and relief for specified past-year filings.

Topics