Deadline extension for GSTR-10 filing reduces late fee for delayed final returns during specified relief period. The notification amends the prior notification by substituting the earlier final-return cutoff date with a later cutoff date, and declares the amendment to be deemed in force from the original cutoff date, thereby applying the revised deadline retrospectively; the measure is intended to reduce late fees for persons who file the final return in form GSTR-10 within the specified relief period following Council recommendations.
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Provisions expressly mentioned in the judgment/order text.
Deadline extension for GSTR-10 filing reduces late fee for delayed final returns during specified relief period.
The notification amends the prior notification by substituting the earlier final-return cutoff date with a later cutoff date, and declares the amendment to be deemed in force from the original cutoff date, thereby applying the revised deadline retrospectively; the measure is intended to reduce late fees for persons who file the final return in form GSTR-10 within the specified relief period following Council recommendations.
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