Late fee rationalisation for GSTR-9: reduced per day rates, capped levy and amnesty for certain delayed filers. Waiver and rationalisation of late fee under Section 47 for returns under Section 44: for 2022 23 onwards the excess late fee is waived beyond prescribed per day amounts - Rs.25 per day (turnover up to five crore) and Rs.50 per day (turnover above five crore up to twenty crore), each capped at 0.02% of State turnover. An amnesty permits waiver of late fee exceeding ten thousand rupees for returns of 2017 18 to 2021 22 if filed between 1 April and 30 June 2023. The notification is deemed effective from 31 March 2023.
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 GSTR-9: reduced per day rates, capped levy and amnesty for certain delayed filers.
Waiver and rationalisation of late fee under Section 47 for returns under Section 44: for 2022 23 onwards the excess late fee is waived beyond prescribed per day amounts - Rs.25 per day (turnover up to five crore) and Rs.50 per day (turnover above five crore up to twenty crore), each capped at 0.02% of State turnover. An amnesty permits waiver of late fee exceeding ten thousand rupees for returns of 2017 18 to 2021 22 if filed between 1 April and 30 June 2023. The notification is deemed effective from 31 March 2023.
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