Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers in form of waiver of late fees

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..... xercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) (hereinafter referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax 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 fo .....

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..... ersons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year. Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State. Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for an .....

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