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

Puducherry GST Act 2017: Late Fee Rationalization for GSTR-9 Filings & Amnesty for Non-Filers from FY 2022-23 Onwards.

The Government of Puducherry has issued a notification under the Puducherry Goods and Services Tax Act, 2017, rationalizing late fees for GSTR-9 filings and providing amnesty for non-filers. For the financial year 2022-23 onwards, late fees exceeding specified amounts are waived for registered persons based on their turnover. Those with turnovers up to five crore rupees face a fee of twenty-five rupees per day, while those with turnovers between five and twenty crore rupees face fifty rupees per day, both capped at 0.02% of turnover. Additionally, late fees for returns from 2017-22 filed by June 30, 2023, are waived beyond ten thousand rupees. This notification is effective from March 31, 2023.