Waiver of late fees extended for GSTR 9 non filers, replacing the prior deadline and made effective retrospectively. The Gujarat Government amended a Finance Department notification under section 128 of the Gujarat Goods and Services Tax Act, 2017 to extend the deadline for waiver of late fees for non-filing of Form GSTR 9 by substituting the prior cutoff date with a new cutoff date and declaring that the notification is deemed to have come into force from the prior cutoff date, thereby giving retrospective effect to the deadline extension.
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.
Waiver of late fees extended for GSTR 9 non filers, replacing the prior deadline and made effective retrospectively.
The Gujarat Government amended a Finance Department notification under section 128 of the Gujarat Goods and Services Tax Act, 2017 to extend the deadline for waiver of late fees for non-filing of Form GSTR 9 by substituting the prior cutoff date with a new cutoff date and declaring that the notification is deemed to have come into force from the prior cutoff date, thereby giving retrospective effect to the deadline extension.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
