Late fee rationalisation for annual GST returns: reduced per day caps and amnesty for delayed filers who file within the window. Reduced per day late fee rates are prescribed for annual GST returns tied to turnover bands with a turnover linked maximum; an amnesty waives the portion of late fee exceeding a specified threshold for persons who failed to file for listed financial years but furnish the return within the prescribed filing window, enabling relief without altering filing obligations.
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Provisions expressly mentioned in the judgment/order text.
Late fee rationalisation for annual GST returns: reduced per day caps and amnesty for delayed filers who file within the window.
Reduced per day late fee rates are prescribed for annual GST returns tied to turnover bands with a turnover linked maximum; an amnesty waives the portion of late fee exceeding a specified threshold for persons who failed to file for listed financial years but furnish the return within the prescribed filing window, enabling relief without altering filing obligations.
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