https://www.taxtmi.com/manuals?id=2634 Section 47 prescribes a per day late fee for failure to furnish specified GST returns, subject to an overall maximum; annual returns and reconciliation statements attract a per day fee with an additional turnover linked cap. Executive notifications have granted targeted waivers and reductions for particular return types, taxpayer classes, and limited filing windows, with some notifications restricting refund availability for fees already paid. en-us Mon, 01 May 2023 15:55:00 +0530 Mon, 10 Feb 2025 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2634 Section 47 prescribes a per day late fee for failure to furnish specified GST returns, subject to an overall maximum; annual returns and reconciliation statements attract a per day fee with an additional turnover linked cap. Executive notifications have granted targeted waivers and reductions for particular return types, taxpayer classes, and limited filing windows, with some notifications restricting refund availability for fees already paid. Manuals GST Mon, 01 May 2023 15:55:00 +0530 https://www.taxtmi.com/manuals?id=2634