Late fee waiver for annual GST returns caps penalties and offers amnesty for prior non-filers who regularise filings. The State has prescribed a waiver of late fees for GSTR-9 returns for 2022-23 onwards by eliminating any late-fee amount under section 47 that exceeds the stated daily rates and turnover-linked maximum caps for two turnover classes when returns under section 44 are filed late; additionally, an amnesty allows waiver of late fees exceeding a specified threshold for returns for 2017-18 through 2021-22 if filed between 1 April 2023 and 30 June 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 annual GST returns caps penalties and offers amnesty for prior non-filers who regularise filings.
The State has prescribed a waiver of late fees for GSTR-9 returns for 2022-23 onwards by eliminating any late-fee amount under section 47 that exceeds the stated daily rates and turnover-linked maximum caps for two turnover classes when returns under section 44 are filed late; additionally, an amnesty allows waiver of late fees exceeding a specified threshold for returns for 2017-18 through 2021-22 if filed between 1 April 2023 and 30 June 2023.
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