At times it is seen that taxpayer are receiving notices issued solely under the provisions of Section 47 for recovery of late fees for delayed filing returns.
HC set-aside demand of late fee as assessee filed GSTR-9C before 1-4-2023 but benefit of amnesty scheme was given thereafter
Stay Yourself Updated on GST Benefit of concessional fees given to taxpayers who filed GSTR 9/9C of FY 2017-18 onwards…
Late fee of GSTR-9 waived upto the limit prescribed by Delhi GST
Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
The Hon’ble Calcutta High Court in M/s. Modicum Enterprise (OPC) Private Limited v. Deputy Commissioner of State Tax/ Assistant Commissioner…
CBIC has waived the late fee applicable for filing of GSTR-4 till 30th June 2022. GSTR-4 is a return which…
Section 47(1) of CGST Act, 2017 states that,“Any registered person who fails to furnish the details of outward or inward supplies…
