https://www.taxtmi.com/forum/issue?id=118996 Late fee applicability for delayed filing of Form CMP 08 depends on whether CMP 08 is treated as a return subject to late fee provisions or as a statement excluded from the outward supplies return obligation for composition scheme taxpayers; the department relies on a notification and rule to impose time limits and late fees, while opposing views stress the statutory exclusion of composition dealers and the rule level characterization of CMP 08, and an administrative instance reportedly saw a proposed late fee demand dropped. en-us Wed, 21 Feb 2024 20:14:51 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118996 Late fee applicability for delayed filing of Form CMP 08 depends on whether CMP 08 is treated as a return subject to late fee provisions or as a statement excluded from the outward supplies return obligation for composition scheme taxpayers; the department relies on a notification and rule to impose time limits and late fees, while opposing views stress the statutory exclusion of composition dealers and the rule level characterization of CMP 08, and an administrative instance reportedly saw a proposed late fee demand dropped. Discussion-Forum GST Wed, 21 Feb 2024 20:14:51 +0530 https://www.taxtmi.com/forum/issue?id=118996