Late fee waiver for delayed final GST returns: excess charges above threshold waived for returns filed within specified filing window. The Governor, on the Council's recommendations and under statutory power, waives the portion of the late fee under section 47 exceeding five hundred rupees for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish that final return between 1 April 2023 and 30 June 2023.
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Late fee waiver for delayed final GST returns: excess charges above threshold waived for returns filed within specified filing window.
The Governor, on the Council's recommendations and under statutory power, waives the portion of the late fee under section 47 exceeding five hundred rupees for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish that final return between 1 April 2023 and 30 June 2023.
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