Late fee waiver for delayed GST returns: caps by turnover class and conditional relief for prior-year filings. A waiver prescribes defined daily caps on late fees for return filings for 2022-23 onwards, differentiated by aggregate turnover bands and subject to a maximum of 0.02% of turnover in the State; additionally, returns for 2017-18 to 2021-22 filed between 1 April 2023 and 30 June 2023 receive a waiver of late fees exceeding ten thousand rupees, with the notification effective from 31 March 2023.
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.
Late fee waiver for delayed GST returns: caps by turnover class and conditional relief for prior-year filings.
A waiver prescribes defined daily caps on late fees for return filings for 2022-23 onwards, differentiated by aggregate turnover bands and subject to a maximum of 0.02% of turnover in the State; additionally, returns for 2017-18 to 2021-22 filed between 1 April 2023 and 30 June 2023 receive a waiver of late fees exceeding ten thousand rupees, with the notification effective from 31 March 2023.
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