Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers. - eCF No.151446/284 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 6th September, 2024 eCF No.151446/284.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the said Act), the Governor of Assam, on the recommendations of the Council, is hereby pleased to waive 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 in excess of amount as specified in Column (3) of the Table below, for the classes of registered persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to furnish the return by the due date, namely:- Table Serial Number Class of registered persons Amount (1) (2) (3) 1. Registered persons having an aggregate turnover upto five crore rupees in the relevant financial year. Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 percent of turnover in the State. 2. Registered persons having an aggregate turnover of more than five crores rupees and upto twenty crore rupees in the relevant financial year. Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 percent 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 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 1 st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees. This notification shall be deemed to have come into force with effect from 31 st day of March, 2023. JAYANT NARLIKAR, Commissioner and Secretary to the Government of Assam, Finance (Taxation) Department.