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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>Late fee for annual GST returns for 2022-23 onwards is waived to the extent it exceeds specified per-day amounts and a turnover-linked maximum for two turnover classes: registered persons with turnover up to five crore face a per-day late fee of twenty-five rupees with a maximum of 0.02% of turnover; those with turnover above five crore up to twenty crore face a per-day late fee of fifty rupees with the same percentage cap. An amnesty allows waiver of late fee exceeding ten thousand rupees for certain earlier-year returns if filed within a designated 2023 window.</description>
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      <description>Late fee for annual GST returns for 2022-23 onwards is waived to the extent it exceeds specified per-day amounts and a turnover-linked maximum for two turnover classes: registered persons with turnover up to five crore face a per-day late fee of twenty-five rupees with a maximum of 0.02% of turnover; those with turnover above five crore up to twenty crore face a per-day late fee of fifty rupees with the same percentage cap. An amnesty allows waiver of late fee exceeding ten thousand rupees for certain earlier-year returns if filed within a designated 2023 window.</description>
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