{"id":71197,"date":"2025-03-25T08:48:18","date_gmt":"2025-03-25T03:18:18","guid":{"rendered":""},"modified":"2025-03-25T08:48:18","modified_gmt":"2025-03-25T03:18:18","slug":"late-fee-waiver-under-amnesty-scheme-must-apply-to-all-gstr-1-and-gstr-9-filers-regardless-of-filing-date","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71197","title":{"rendered":"Late Fee Waiver Under Amnesty Scheme Must Apply to All GSTR-1 and GSTR-9 Filers Regardless of Filing Date"},"content":{"rendered":"<p>Late Fee Waiver Under Amnesty Scheme Must Apply to All GSTR-1 and GSTR-9 Filers Regardless of Filing Date<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86823\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71197","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71197"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71197\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}