Late fee waiver for final GST returns lets taxpayers file delayed GSTR-10 within a specified window without excess late fee. The State Government waives the amount of late fee in excess of five hundred rupees for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 1 April 2023 and 30 June 2023, providing a limited amnesty while preserving the obligation to file and to pay any late fee up to the specified threshold.
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 final GST returns lets taxpayers file delayed GSTR-10 within a specified window without excess late fee.
The State Government waives the amount of late fee in excess of five hundred rupees for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 1 April 2023 and 30 June 2023, providing a limited amnesty while preserving the obligation to file and to pay any late fee up to the specified threshold.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
