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Levy Of Late Fee under GST [Section 46 OF CGST/UTGST]

Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date shall pay a late fee of 100 for every day during which such failure continues subject to a maximum amount of 5000.

Any registered person, who fails to furnish the annual return by the due date shall be liable to pay a late fee of 100 for every day during which

such failure continues subject to a maximum of an amount calculated at a quarter per cent of his turnover in the State or Union territory.

 
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Types And Periodicity Of GST Return For Different Categories Of Taxpayers
Outward Supply Statement (GSTR 1/GSTR 1A) [Section 37 of CGST Act]
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Furnishing of Return (GSTR-3) [Section 39 of CGST Act]
Information in the Monthly GSTR-3 Return Form
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Discrepancy In The Claim Of Input Tax Credit in Form GST MIS-1 and GST MIS-2
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General Note On Contents Of GSTR-1 , GSTR-2 and GSTR-3
Annual Return in FORM GSTR-9 And Audit Report in FORM GSTR-9B [Section 44 Of CGST/UTGST]
Levy Of Late Fee under GST [Section 46 OF CGST/UTGST]
INVALID RETURN in case GSTR-3 is Filed without Payment under GST Portal
IT Enablement For Filing Of GST Returns
Payment Of Taxes And Submission Of GST Return
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Eligibility Conditions, Duties And The Obligations Of Goods Services Tax (GST) Practitioners
Rectification Of GST Return
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