https://www.taxtmi.com/article/detailed?id=8164 The statute imposes a daily late fee for registered persons who fail to furnish prescribed GST returns and details within specified due dates, subject to maximum limits; return obligations include GSTR-1, GSTR-2, periodic returns (GSTR-3/3B, GSTR-5, GSTR-6, GSTR-7, GSTR-9A), final return (GSTR-10) and annual return (GSTR-9). The Central Government may waive late fees, in full or part, on Council recommendation, and multiple notifications have granted time- and class-specific waivers or partial relief; a public interest constitutional challenge was dismissed. en-us Tue, 18 Sep 2018 07:10:44 +0530 Tue, 18 Sep 2018 07:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8164 The statute imposes a daily late fee for registered persons who fail to furnish prescribed GST returns and details within specified due dates, subject to maximum limits; return obligations include GSTR-1, GSTR-2, periodic returns (GSTR-3/3B, GSTR-5, GSTR-6, GSTR-7, GSTR-9A), final return (GSTR-10) and annual return (GSTR-9). The Central Government may waive late fees, in full or part, on Council recommendation, and multiple notifications have granted time- and class-specific waivers or partial relief; a public interest constitutional challenge was dismissed. Articles Goods and Services Tax - GST Tue, 18 Sep 2018 07:10:44 +0530 https://www.taxtmi.com/article/detailed?id=8164