Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers.

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..... e Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereinafter referred to as the said Act), the State Government. on the recommendations of the Council, hereby waives the amount of late fee referred to in Section 47 of the said Act in respect of the return to be furnished under Section 44 of the said Act for the financial year 2022-23 onwards, which is in excess of amount as specifi .....

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..... egistered persons who fail to furnish the return under Section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the Total amount of late fee under Section 47 of the said Act payable in respect of the said return, shall stand w .....

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