Maximum late fee leviable for late filling of GSTR-9 from the financial year 2022-23 onwards rationalised
The registered persons who fail to furnish the Form GSTR – 9 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 amount of late fee shall stand waived which is in excess of ten thousand rupees (CGST Late fees/SGST Late fees).

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