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

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..... Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, 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 i .....

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..... f 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 or Union territory. Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial .....

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