{"id":74770,"date":"2026-01-08T08:52:10","date_gmt":"2026-01-08T03:22:10","guid":{"rendered":""},"modified":"2026-01-08T08:52:10","modified_gmt":"2026-01-08T03:22:10","slug":"belated-gst-annual-return-filings-under-amnesty-late-fee-capped-at-10-000-per-act-no-s-125-penalty","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74770","title":{"rendered":"Belated GST annual return filings under amnesty: late fee capped at \u00e2\u201a\u00b910,000 per Act; no s.125 penalty"},"content":{"rendered":"<p>Belated GST annual return filings under amnesty: late fee capped at \u00e2\u201a\u00b910,000 per Act; no s.125 penalty<br \/>Case-Laws<br \/>GST<br \/>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<\/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=95854\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Belated GST annual return filings under amnesty: late fee capped at \u00e2\u201a\u00b910,000 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<\/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-74770","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74770","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=74770"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74770\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}