Waiver of late fee: excess late fees waived for GSTR-10 non-filers who regularise final returns during amnesty period. The Government of Andhra Pradesh waives the portion of late fee in excess of five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but who furnish that return during the specified amnesty window. The waiver is issued under statutory executive powers and follows recommendations of the GST Council; it is limited to excess late fee relief while other filing obligations and any remaining fees continue to apply.
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 waived for GSTR-10 non-filers who regularise final returns during amnesty period.
The Government of Andhra Pradesh waives the portion of late fee in excess of five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but who furnish that return during the specified amnesty window. The waiver is issued under statutory executive powers and follows recommendations of the GST Council; it is limited to excess late fee relief while other filing obligations and any remaining fees continue to apply.
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