Waiver of late fee for annual GST returns: caps introduced and limited amnesty offered to past non-filers. The Government of Gujarat caps daily late fees for GSTR-9 returns for the 2022-23 year onwards by classifying registered persons by turnover and fixing reduced per-day charges subject to a maximum percentage of in State turnover, thereby replacing higher section 47 exposure with a turnover-linked cap. Additionally, returns for 2017-18 through 2021-22 filed between 1 April and 30 June 2023 receive an amnesty by waiving the portion of section 47 late fees that exceeds a prescribed threshold, promoting regularisation of past non-filers.
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.
Waiver of late fee for annual GST returns: caps introduced and limited amnesty offered to past non-filers.
The Government of Gujarat caps daily late fees for GSTR-9 returns for the 2022-23 year onwards by classifying registered persons by turnover and fixing reduced per-day charges subject to a maximum percentage of in State turnover, thereby replacing higher section 47 exposure with a turnover-linked cap. Additionally, returns for 2017-18 through 2021-22 filed between 1 April and 30 June 2023 receive an amnesty by waiving the portion of section 47 late fees that exceeds a prescribed threshold, promoting regularisation of past non-filers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
