Notification under section 128 for rationalisation of late fee for GSTR-9 and amnesty to GSTR-9 non-filers under the Puducherry Goods and Services Tax Act, 2017 - G.O. Ms. No. 5 - Puducherry SGST
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Late fee rationalisation for annual GST returns: capped daily rates and waiver for past non filers who filed within amnesty window. Rationalisation establishes per-day late fee rates with turnover-linked maximum caps for annual GST returns from financial year 2022-23 onward and deems the notification effective from 31 March 2023; it also grants a time-limited amnesty waiving any portion of late fee for returns for financial years 2017-18 through 2021-22 that exceeds a specified threshold, provided those returns are filed between 1 April 2023 and 30 June 2023.
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 rationalisation for annual GST returns: capped daily rates and waiver for past non filers who filed within amnesty window.
Rationalisation establishes per-day late fee rates with turnover-linked maximum caps for annual GST returns from financial year 2022-23 onward and deems the notification effective from 31 March 2023; it also grants a time-limited amnesty waiving any portion of late fee for returns for financial years 2017-18 through 2021-22 that exceeds a specified threshold, provided those returns are filed between 1 April 2023 and 30 June 2023.
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