Amnesty for late GSTR-9C filing till 01.04.2023, no late fees if filed by 31.08.2023.
Case-Laws
GST
Amnesty scheme – Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023. Court held, relying on Anishia Chandrakanth v. Superintendent judgment, no justification for continuing notices for non-payment of late fees for belated GST
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