Late fee waiver for delayed final return filing in GSTR-10 applies to excess amount beyond five hundred rupees. Waiver of excess late fee is granted for registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but file it during the period from 1 April 2023 to 30 June 2023. The waiver applies only to the amount of late fee under the Goods and Services Tax law that is in excess of five hundred rupees, reflecting a limited concession for delayed submission of the final return.
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 delayed final return filing in GSTR-10 applies to excess amount beyond five hundred rupees.
Waiver of excess late fee is granted for registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but file it during the period from 1 April 2023 to 30 June 2023. The waiver applies only to the amount of late fee under the Goods and Services Tax law that is in excess of five hundred rupees, reflecting a limited concession for delayed submission of the final return.
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