https://www.taxtmi.com/article/detailed?id=9238 Late fees under Section 47 apply for failure to furnish prescribed GST returns, while Section 128 empowers the Government to waive such fees on Council recommendation. The executive has issued numerous notifications waiving, reducing or condoning late fees for specific returns and periods, and during the COVID 19 period extended filing deadlines, e way bill validity, and provided conditional windows for waiver subject to specified filing dates and taxpayer classes. Tensions remain over portal failures and the penal nature of late fees, prompting calls for mechanisms to protect genuine taxpayers. en-us Thu, 04 Jun 2020 05:32:04 +0530 Thu, 04 Jun 2020 05:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9238 Late fees under Section 47 apply for failure to furnish prescribed GST returns, while Section 128 empowers the Government to waive such fees on Council recommendation. The executive has issued numerous notifications waiving, reducing or condoning late fees for specific returns and periods, and during the COVID 19 period extended filing deadlines, e way bill validity, and provided conditional windows for waiver subject to specified filing dates and taxpayer classes. Tensions remain over portal failures and the penal nature of late fees, prompting calls for mechanisms to protect genuine taxpayers. Articles Goods and Services Tax - GST Thu, 04 Jun 2020 05:32:04 +0530 https://www.taxtmi.com/article/detailed?id=9238