https://www.taxtmi.com/notifications?id=140129 Late fee under section 47 is rationalised for returns under section 44 from financial year 2022-23 onwards, with reduced late fee slabs for registered persons based on turnover and a maximum limit linked to turnover. An amnesty is also provided for non-filers of returns for 2017-18 to 2021-22 if the return is furnished between 1 April 2023 and 30 June 2023, subject to waiver of late fee in excess of ten thousand rupees. The notification takes effect from 31 March 2023. en-us Mon, 24 Apr 2023 00:00:00 +0530 Wed, 24 Jun 2026 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140129 Late fee under section 47 is rationalised for returns under section 44 from financial year 2022-23 onwards, with reduced late fee slabs for registered persons based on turnover and a maximum limit linked to turnover. An amnesty is also provided for non-filers of returns for 2017-18 to 2021-22 if the return is furnished between 1 April 2023 and 30 June 2023, subject to waiver of late fee in excess of ten thousand rupees. The notification takes effect from 31 March 2023. Notifications GST - States Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140129