Late fee waiver for excess amounts where GSTR-9C was filed belatedly, subject to specified filing deadline. The State government waives the excess late fee that accrued where registered persons who were required to furnish a reconciliation statement with their annual return failed to do so initially but furnish the reconciliation statement subsequently on or before the prescribed cut off date; already paid late fee amounts are not refundable and the notification is given retrospective effect under the enabling statutory power.
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 excess amounts where GSTR-9C was filed belatedly, subject to specified filing deadline.
The State government waives the excess late fee that accrued where registered persons who were required to furnish a reconciliation statement with their annual return failed to do so initially but furnish the reconciliation statement subsequently on or before the prescribed cut off date; already paid late fee amounts are not refundable and the notification is given retrospective effect under the enabling statutory power.
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 
