Late Fee Waiver Under Amnesty Scheme Must Apply to All GSTR-1 and GSTR-9 Filers Regardless of Filing Date

Late Fee Waiver Under Amnesty Scheme Must Apply to All GSTR-1 and GSTR-9 Filers Regardless of Filing DateCase-LawsGSTThe HC ruled that the petitioner is entitled to the benefit of the Amnesty Scheme for waiver of late fees for filing GSTR-1 and GSTR-9 ret

Late Fee Waiver Under Amnesty Scheme Must Apply to All GSTR-1 and GSTR-9 Filers Regardless of Filing Date
Case-Laws
GST
The HC ruled that the petitioner is entitled to the benefit of the Amnesty Scheme for waiver of late fees for filing GSTR-1 and GSTR-9 returns beyond Rs. 10,000/-. The Court found it improper to create differential treatment between taxpayers who filed returns before the amnesty notifications (No. 7/2023 and 25/2023) were issued and those who filed within the period pr

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