Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers in form of waiver of late fees

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) (hereinafter referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the financial year 2022-23 on....