GST DAILY – 449 : Assessee is entitled to late fee waiver for belated GSTR-9 and GSTR-9C filings under amnesty scheme: HC
THE HON’BLE HIMACHAL PRADESH HIGH COURT IN THE CASE OF
Tag: sec 47 of cgst act
Can a notice be issued solely under section 47 for recovery of late fees for delayed filing of GSTR-1 or for that matter recovery of any late fees for delayed filing of returns under the provision of the Statute
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.
GST DAILY – 249
No justification in continuing with notices for late fee on belated GSTR-9C by taxpayers who filed it before amnesty scheme: HC