Late fee waiver for delayed final GST returns allows relief for returns filed between April and June 2023. Waiver of late fee applies to registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnished it between 1 April 2023 and 30 June 2023; the waiver covers the portion of the late fee under section 47 exceeding five hundred rupees and is effected under section 128, with the notification deemed 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 final GST returns allows relief for returns filed between April and June 2023.
Waiver of late fee applies to registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnished it between 1 April 2023 and 30 June 2023; the waiver covers the portion of the late fee under section 47 exceeding five hundred rupees and is effected under section 128, with the notification deemed effective from 31 March 2023.
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