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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>The State waives late fee under section 47 for returns under section 44 for 2022-23 onwards to the extent they exceed specified per-day caps: twenty-five rupees per day (up to 0.02% of turnover) for registered persons with turnover up to five crore rupees, and fifty rupees per day (up to 0.02% of turnover) for turnover above five crores and up to twenty crore rupees. For returns for 2017-18 through 2021-22 filed between 1 April 2023 and 30 June 2023, late fee shall be waived to the extent it exceeds ten thousand rupees.</description>
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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>The State waives late fee under section 47 for returns under section 44 for 2022-23 onwards to the extent they exceed specified per-day caps: twenty-five rupees per day (up to 0.02% of turnover) for registered persons with turnover up to five crore rupees, and fifty rupees per day (up to 0.02% of turnover) for turnover above five crores and up to twenty crore rupees. For returns for 2017-18 through 2021-22 filed between 1 April 2023 and 30 June 2023, late fee shall be waived to the extent it exceeds ten thousand rupees.</description>
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