Late fee waiver for annual GST returns: excess fees capped and amnesty offered for past non filers who file within the window. Late fee for annual GST returns for 2022-23 onwards is waived to the extent it exceeds specified per-day amounts and a turnover-linked maximum for two turnover classes: registered persons with turnover up to five crore face a per-day late fee of twenty-five rupees with a maximum of 0.02% of turnover; those with turnover above five crore up to twenty crore face a per-day late fee of fifty rupees with the same percentage cap. An amnesty allows waiver of late fee exceeding ten thousand rupees for certain earlier-year returns if filed within a designated 2023 window.
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 waiver for annual GST returns: excess fees capped and amnesty offered for past non filers who file within the window.
Late fee for annual GST returns for 2022-23 onwards is waived to the extent it exceeds specified per-day amounts and a turnover-linked maximum for two turnover classes: registered persons with turnover up to five crore face a per-day late fee of twenty-five rupees with a maximum of 0.02% of turnover; those with turnover above five crore up to twenty crore face a per-day late fee of fifty rupees with the same percentage cap. An amnesty allows waiver of late fee exceeding ten thousand rupees for certain earlier-year returns if filed within a designated 2023 window.
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