Late fee waiver for final GST return non-filers where return is filed within the amnesty window. The notification waives the portion of the late fee for the final GST return (GSTR-10) that exceeds five hundred rupees for registered persons who did not furnish the return by the due date but furnish it between the 1st day of April, 2023 and the 30th day of June, 2023, under the enabling power of the Gujarat Goods and Services Tax Act on GST Council recommendations.
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 return non-filers where return is filed within the amnesty window.
The notification waives the portion of the late fee for the final GST return (GSTR-10) that exceeds five hundred rupees for registered persons who did not furnish the return by the due date but furnish it between the 1st day of April, 2023 and the 30th day of June, 2023, under the enabling power of the Gujarat Goods and Services Tax Act on GST Council recommendations.
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