Late fee waiver for delayed annual GST returns: turnover based caps and an amnesty for prior non filers who file by deadline. The Government rationalises late fee for annual returns under the KS GST Act by prescribing per day rates and turnover linked caps for two classes of registered persons for returns from 2022-23 onwards, deems the notification effective from 31 March 2023, and grants an amnesty for non filers of annual returns for specified earlier years who file between 1 April 2023 and 30 June 2023 by waiving late fee amounts in excess of ten thousand rupees.