GSTR-9 late fee rationalisation and amnesty for non-filers limits annual return penalties and grants conditional waiver relief. Late fee under the Andhra Pradesh Goods and Services Tax Act, 2017 is rationalised for GSTR-9 returns by waiving the amount in excess of the prescribed daily fee and turnover-based cap for registered persons who fail to furnish the annual return by the due date. A separate amnesty applies where annual returns for 2017-18 to 2021-22 are furnished between 1 April 2023 and 30 June 2023, in which case the late fee stands waived beyond ten thousand rupees.
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.
GSTR-9 late fee rationalisation and amnesty for non-filers limits annual return penalties and grants conditional waiver relief.
Late fee under the Andhra Pradesh Goods and Services Tax Act, 2017 is rationalised for GSTR-9 returns by waiving the amount in excess of the prescribed daily fee and turnover-based cap for registered persons who fail to furnish the annual return by the due date. A separate amnesty applies where annual returns for 2017-18 to 2021-22 are furnished between 1 April 2023 and 30 June 2023, in which case the late fee stands waived beyond ten thousand rupees.
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