Late fee waiver for final GST return non-filers who filed within prescribed window; excess late fees are waived. The Governor, on the Council's recommendation under section 128 of the Assam GST Act, waives the portion of late fee under section 47 that exceeds five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR 10 by the due date but who submitted that return during the period from 1 April 2023 to 30 June 2023, with the waiver declared effective retrospectively from 31 March 2023.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for final GST return non-filers who filed within prescribed window; excess late fees are waived.
The Governor, on the Council's recommendation under section 128 of the Assam GST Act, waives the portion of late fee under section 47 that exceeds five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR 10 by the due date but who submitted that return during the period from 1 April 2023 to 30 June 2023, with the waiver declared effective retrospectively from 31 March 2023.
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