Late fee rationalization under GST: amnesty allows delayed GSTR-9 annual returns to be filed within an extended window. Amendment substitutes the earlier proviso deadline with a later cut off date and declares the notification to be deemed effective from the original deadline. It provides for rationalization of late fee liability and an amnesty scheme permitting non filers of FORM GSTR 9 for specified past financial years to furnish returns within a designated filing window and avail the revised late fee treatment.
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Provisions expressly mentioned in the judgment/order text.
Late fee rationalization under GST: amnesty allows delayed GSTR-9 annual returns to be filed within an extended window.
Amendment substitutes the earlier proviso deadline with a later cut off date and declares the notification to be deemed effective from the original deadline. It provides for rationalization of late fee liability and an amnesty scheme permitting non filers of FORM GSTR 9 for specified past financial years to furnish returns within a designated filing window and avail the revised late fee treatment.
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