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Section 47 CGST
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Section 47 CGST
Case Laws
Waiver of Late Fee Allowed Even for Returns Filed Before Amnesty Notification
Kirti Gupta
-
27th August 2025
0
Notification
Waiver of Excess Late Fee for GSTR-10 (Final Return) – Relief Window Sept to Dec 2020
Team Gstindiaguide
-
25th August 2025
0
Notification
Enforcement of Section 128, Finance Act 2020 – Effective 18th May 2020
Team Gstindiaguide
-
25th August 2025
0
Notification
Late Fee Waiver for GSTR-1 Filing – March to May 2020 & Q4 FY 2019-20
Team Gstindiaguide
-
25th August 2025
0
Notification
Waiver of Late Fee for GSTR-1 & GSTR-6 Filing – July 2019 (Specified States & Districts)
Team Gstindiaguide
-
23rd August 2025
0
Notification
Waiver of Late Fee for Delayed Filing of GSTR-1 (July 2017 – Sept 2018)
Team Gstindiaguide
-
23rd August 2025
0
Notification
Waiver of Late Fee for GSTR-3B, GSTR-4 & GSTR-6
Team Gstindiaguide
-
22nd August 2025
0
Notification
Waiver of Late Fee for GSTR-3B (Oct 2017 – Apr 2018) for TRAN-1 Filed Cases
Team Gstindiaguide
-
21st August 2025
0
Notification
Waiver of Excess Late Fee for GSTR-6 Filing
Team Gstindiaguide
-
21st August 2025
0
Notification
Late Fee Waiver for GSTR-5A Filings – Notification 06/2018
Team Gstindiaguide
-
21st August 2025
0
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Proper Officer Assigned under Sections 74A & 122 – Circular 254/11/2025-GST
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Circular 212/6/2024-GST Withdrawn – CBIC Issues Circular 253/10/2025
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GST Introduces Rule 31D: RSP-Based Valuation Formula & Rule 86B Relief for Tobacco Products
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GST to Apply on RSP Basis for Pan Masala & Tobacco Products – Notification 19/2025
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