https://www.taxtmi.com/notifications?id=136562 The amendment inserts entries prescribing a staged late-fee regime for GST returns: taxpayers above the turnover threshold face a reduced rate for the first 15 days after the due date and a higher rate thereafter; taxpayers at or below the turnover threshold (under section 39(1) and its proviso) and those under section 39(2) receive an initial waiver or reduced rate for the first 15 days, a moderate rate for the next 15 days, and a higher rate thereafter for specified periods. The amendment is effective from 18 April 2021. en-us Fri, 11 Jun 2021 00:00:00 +0530 Mon, 13 Sep 2021 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136562 The amendment inserts entries prescribing a staged late-fee regime for GST returns: taxpayers above the turnover threshold face a reduced rate for the first 15 days after the due date and a higher rate thereafter; taxpayers at or below the turnover threshold (under section 39(1) and its proviso) and those under section 39(2) receive an initial waiver or reduced rate for the first 15 days, a moderate rate for the next 15 days, and a higher rate thereafter for specified periods. The amendment is effective from 18 April 2021. Notifications GST - States Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136562