Under section 128 to provide amnesty to GSTR-10 non-filers under the Puducherry Goods and Services Tax Act, 2017 - G.O. Ms. No. 6 - Puducherry SGST

Late fee waiver for GSTR-10 non-filers extends relief for returns filed during amnesty period under GST.

The notification uses the power under section 128 to waive the portion of late fee under the Act that exceeds five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but who furnish that return between 1 April 2023 and 30 June 2023.