Late fee waiver for GSTR-10 non-filers permits relief for returns filed within the specified relief window. Waives the late fee portion exceeding five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but who furnish that return between 1 April 2023 and 30 June 2023, effective retrospectively from 31 March 2023 under statutory executive 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 waiver for GSTR-10 non-filers permits relief for returns filed within the specified relief window.
Waives the late fee portion exceeding five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but who furnish that return between 1 April 2023 and 30 June 2023, effective retrospectively from 31 March 2023 under statutory executive authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.