Waiver of Late Fees extends filing deadline for GSTR 10 non filers to the 31st August, 2023. Amendment substitutes the original deadline with a later date for submission of GSTR 10, providing an amnesty by way of a waiver of late fees. The change is made under section 128 of the Gujarat Goods and Services Tax Act, 2017 on the recommendations of the GST Council and is deemed effective from the original cut off date so that the extended filing window and waiver apply from that earlier date.
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Waiver of Late Fees extends filing deadline for GSTR 10 non filers to the 31st August, 2023.
Amendment substitutes the original deadline with a later date for submission of GSTR 10, providing an amnesty by way of a waiver of late fees. The change is made under section 128 of the Gujarat Goods and Services Tax Act, 2017 on the recommendations of the GST Council and is deemed effective from the original cut off date so that the extended filing window and waiver apply from that earlier date.
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