NOTIFICATION 7/2023 CT Dt.31/3/23:

Pankaj Rawat (GST Practitioner) (55052 Points)

08 April 2023  
Jis bhi Taxpayer ney GSTR-9 for 2017-18, 18-19, 19-20,20-21 and 2021-22 ki nahi file ki hai woh ab 20K (10k+10k) late u/s 47 main deposit kara sakta hai & the said return must be furnished period between April23 to June 23 .

Late fee for ANNUAL RETURN for fy 2022-23 onward Rationalise Kar di gayiey hai.

1. RP aggregate Turnover < 5 Crore : Late fee 50/- (25+25) per day & Maximum late fee 0.04% (0.02 +0.02) of Turnover.

2. RP aggregate Turnover > 5 Crore : Late fee 100/- (50+50) per day & Maximum late fee 0.04% (0.02 +0.02) of Turnover.