Conditional waiver of late fee extended for GSTR-9 filers who submit returns by the revised deadline, with retrospective effect. The notification amends a prior department notification by substituting the earlier GSTR-9 filing cutoff with a later deadline, thereby extending the conditional waiver of the late fee for non-filers who file by the substituted date. The amendment is declared to operate retrospectively from the original cutoff date, making the new deadline applicable for waiver eligibility.
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.
Conditional waiver of late fee extended for GSTR-9 filers who submit returns by the revised deadline, with retrospective effect.
The notification amends a prior department notification by substituting the earlier GSTR-9 filing cutoff with a later deadline, thereby extending the conditional waiver of the late fee for non-filers who file by the substituted date. The amendment is declared to operate retrospectively from the original cutoff date, making the new deadline applicable for waiver eligibility.
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 
