Waiver of late fee: excess late fees for delayed GST returns waived subject to turnover-based daily caps. The State Government waives the amount of late fee payable under the late-fee provision for returns to be furnished for the specified financial year onwards, limiting recoverable late fees to prescribed daily amounts for two classes of registered persons differentiated by aggregate turnover, each subject to a maximum calculated on turnover in the State or Union territory as specified in the Table.
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.
Waiver of late fee: excess late fees for delayed GST returns waived subject to turnover-based daily caps.
The State Government waives the amount of late fee payable under the late-fee provision for returns to be furnished for the specified financial year onwards, limiting recoverable late fees to prescribed daily amounts for two classes of registered persons differentiated by aggregate turnover, each subject to a maximum calculated on turnover in the State or Union territory as specified in the Table.
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