Interest Waiver Granted for Late GST Returns by Four Entities; No Penalties for Specific Non-Compliance Periods.

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Full Text of the Document

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....Waiver of the interest levied on late filling of GST return for the specified (four) registered person. - The table provided in the notification delineates the class of registered persons, the respective months of non-compliance, and the period for which interest is to be 'Nil'. Noteworthy is the meticulous detailing, specifying the GSTINs of the registered persons affected along with the months and periods concerned.....