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TMI BlogPower to waive penalty or fee or both [ section 128 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... duction in Late fee given by the government Late fee payable under section 47 of the said Act , by any registered person for failure to furnish the return in FORM GSTR-4 by the due date. [ Notification No. 73/2017 Central Tax Dated 29/12/2017 ] Late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act [ Notification No. 76/2018-Central Tax Dated 31.12.2018 ] Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B in specified cases. - 76/2018-Central Tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. TDS) for the month of June, 2021 onwards. [ Notification No. 22/2021-Central Tax Dated 1st June 2021 ] Late fee referred to in section 47 of the Act, the registered persons who fail to furnish the final return in FORM GSTR-10 ( i.e. Final Return) by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 31st day of August, 2023. [ Notification No. 08 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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