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    <title>Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers</title>
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    <description>The State waives late fee amounts for returns under section 44 for financial year 2022-23 onwards by capping per-day late fees and overall liability by turnover class: up to five crore turnover-twenty-five rupees per day, maximum 0.02% of state turnover; above five crore up to twenty crore-fifty rupees per day, maximum 0.02% of state turnover. Additionally, for returns due in 2017-18 to 2021-22 filed between 1 April and 30 June 2023, late fee in excess of ten thousand rupees is waived.</description>
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      <description>The State waives late fee amounts for returns under section 44 for financial year 2022-23 onwards by capping per-day late fees and overall liability by turnover class: up to five crore turnover-twenty-five rupees per day, maximum 0.02% of state turnover; above five crore up to twenty crore-fifty rupees per day, maximum 0.02% of state turnover. Additionally, for returns due in 2017-18 to 2021-22 filed between 1 April and 30 June 2023, late fee in excess of ten thousand rupees is waived.</description>
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