Late fee waiver for final GST returns grants relief to registered persons filing delayed final returns within relief window. The State notification waives the portion of late fee in excess of five hundred rupees for registered persons who fail to furnish the final return in FORM GSTR 10 by the due date but furnish that return during the specified relief period, exercising the State's statutory powers and following the Goods and Services Tax Council's recommendation.
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 final GST returns grants relief to registered persons filing delayed final returns within relief window.
The State notification waives the portion of late fee in excess of five hundred rupees for registered persons who fail to furnish the final return in FORM GSTR 10 by the due date but furnish that return during the specified relief period, exercising the State's statutory powers and following the Goods and Services Tax Council's recommendation.
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