Late fee waiver for final GST return non-filers permits relief where returns filed within specified amnesty window. The Government waives late fee amounts in excess of five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish it between 1 April, 2023 and 30 June, 2023; the waiver is declared to be effective retrospectively from 31 March, 2023 and is taken under the statutory authority conferred by the GST Act as a targeted compliance relief.
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 final GST return non-filers permits relief where returns filed within specified amnesty window.
The Government waives late fee amounts in excess of five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish it between 1 April, 2023 and 30 June, 2023; the waiver is declared to be effective retrospectively from 31 March, 2023 and is taken under the statutory authority conferred by the GST Act as a targeted compliance relief.
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 
