https://www.taxtmi.com/notifications?id=140265 The notification prescribes a waiver of statutory late fee for delayed annual return filing by defining two turnover-based classes of registered persons with distinct per-day late fee rates and a common maximum cap tied to in-state turnover; it also grants a transitional waiver for returns of certain earlier financial years filed within a specified window, eliminating late fee liability to the extent it exceeds a fixed threshold, and is made effective retrospectively from the stated effective date. en-us Mon, 05 Jun 2023 00:00:00 +0530 Tue, 06 Jun 2023 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140265 The notification prescribes a waiver of statutory late fee for delayed annual return filing by defining two turnover-based classes of registered persons with distinct per-day late fee rates and a common maximum cap tied to in-state turnover; it also grants a transitional waiver for returns of certain earlier financial years filed within a specified window, eliminating late fee liability to the extent it exceeds a fixed threshold, and is made effective retrospectively from the stated effective date. Notifications GST - States Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140265