https://www.taxtmi.com/forum/issue?id=118156 Delayed filing of an amendment application under Rule 19(1) breaches the rule and, where no specific penalty is provided, the department may propose a general penalty under section 125. Rule 19(2) allows rejection for incomplete or unwarranted amendments and Rule 19(5) addresses administrative inaction leading to deemed amendment, but those provisions do not necessarily bar imposition of a general penalty for late filing. Defences include invoking Section 126 mitigating factors, seeking condonation of delay, submitting a substantive reply, and pursuing appellate remedies. en-us Wed, 14 Sep 2022 16:54:45 +0530 Thu, 23 Jan 2025 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118156 Delayed filing of an amendment application under Rule 19(1) breaches the rule and, where no specific penalty is provided, the department may propose a general penalty under section 125. Rule 19(2) allows rejection for incomplete or unwarranted amendments and Rule 19(5) addresses administrative inaction leading to deemed amendment, but those provisions do not necessarily bar imposition of a general penalty for late filing. Defences include invoking Section 126 mitigating factors, seeking condonation of delay, submitting a substantive reply, and pursuing appellate remedies. Discussion-Forum GST Wed, 14 Sep 2022 16:54:45 +0530 https://www.taxtmi.com/forum/issue?id=118156