Late fee waiver for GSTR-9 non-filers: capped per-day charges and excess fee relief for delayed past returns. Waiver of specified late fees for failure to furnish the annual return under section 44 for 2022-23 onwards: two turnover-based classes receive differential per day late fee rates with an upper cap calculated at 0.02% of turnover in the State; the waiver applies only to late fee amounts in excess of those specified caps. Transitional relief for 2017-18 through 2021-22 returns filed between 1 April and 30 June 2023 waives the portion of late fee exceeding ten thousand rupees. The notification is 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 waiver for GSTR-9 non-filers: capped per-day charges and excess fee relief for delayed past returns.
Waiver of specified late fees for failure to furnish the annual return under section 44 for 2022-23 onwards: two turnover-based classes receive differential per day late fee rates with an upper cap calculated at 0.02% of turnover in the State; the waiver applies only to late fee amounts in excess of those specified caps. Transitional relief for 2017-18 through 2021-22 returns filed between 1 April and 30 June 2023 waives the portion of late fee exceeding ten thousand rupees. The notification is effective from 31 March 2023.
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