Late fees waived for delay in filing GSTR-9 – DGST
Late fee of GSTR-9 waived upto the limit prescribed by Delhi GST
Category: Notification State
Notification no. 09/2023-State Tax (Delhi) dated 22.06.2023
Time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised has been extended.
Notification No. 03/2023 – State Tax (Delhi) dated 21.06.2023
The registered person whose registration has been cancelled on or before 31.12.2022 may apply for revocation of cancellation of such registration up to the 30th day of June, 2023.