Late fee rationalisation for annual GST returns: daily caps by turnover class and excess late fees waived under limited amnesty. Notification prescribes capped per-day late fees and an upper cap tied to in-state turnover for two turnover-based classes of registered persons filing annual GST returns (GSTR-9). It also grants an amnesty waiving late fee amounts exceeding a specified threshold for eligible non-filers of certain earlier financial years who file within a limited filing window, under the State's statutory waiver authority.
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 rationalisation for annual GST returns: daily caps by turnover class and excess late fees waived under limited amnesty.
Notification prescribes capped per-day late fees and an upper cap tied to in-state turnover for two turnover-based classes of registered persons filing annual GST returns (GSTR-9). It also grants an amnesty waiving late fee amounts exceeding a specified threshold for eligible non-filers of certain earlier financial years who file within a limited filing window, under the State's statutory waiver authority.
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