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    <title>Notification under section 128 for rationalisation of late fee for GSTR-9 and amnesty to GSTR-9 non-filers under the Puducherry Goods and Services Tax Act, 2017</title>
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    <description>Rationalisation establishes per-day late fee rates with turnover-linked maximum caps for annual GST returns from financial year 2022-23 onward and deems the notification effective from 31 March 2023; it also grants a time-limited amnesty waiving any portion of late fee for returns for financial years 2017-18 through 2021-22 that exceeds a specified threshold, provided those returns are filed between 1 April 2023 and 30 June 2023.</description>
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