Belated GST annual return filings under amnesty: late fee capped at ₹10,000 per Act; no s.125 penalty

Belated GST annual return filings under amnesty: late fee capped at ₹10,000 per Act; no s.125 penaltyCase-LawsGSTFor belated filing of GST annual returns made before the cut-off date under the amnesty notifications, the late fee under s.47 was held to b

Belated GST annual return filings under amnesty: late fee capped at ₹10,000 per Act; no s.125 penalty
Case-Laws
GST
For belated filing of GST annual returns made before the cut-off date under the amnesty notifications, the late fee under s.47 was held to be in the nature of a penal levy, and the notifications issued under s.128 required extension of the capped late fee benefit to all eligible filers; consequently, no late fee could be demanded beyond Rs.10,000 under each GST enact

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