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1. FEE FOR FILING e- Form DIR-3 KYC under rule 12A - Nill fee if submitted Upto 30th April (this year upto 31-8-2018) - Else ₹ 5000/-

2. Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

3. Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation....

4. Levying late filing fees u/s 234E - Delay in deposit of TDS and Form 27Q on purchase of immovable property - merely on the ground that the assessee has not filed Form...

5. Late fee levied u/s.234E - As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before...

6. Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

7. Directors KYC - e-Form DIR-3 KYC allowed to be submitted on or before 5.10.2018 - Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014

8. Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

9. Extension of Date - For the financial year ending on 31st March,2019, the individual shall submit e-form DIR-3 KYC or web form DIR-3 KYC-WEB, as the case may be, on or...

10. Levy late fee u/s 234E - intimation u/s 200A - late fee imposed prior to 01.06.2015 - Section 234E of the Act by itself creates a liability and the liability to pay the...

11. Due date for submission of DIR-3 KYC extended to 15-9-2018

12. Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy...

13. Late filing fee u/s. 234E - since the assessee has filed its TDS returns on 07/06/2016 whereas the due date is 15th May, 2016 which is after the date of insertion of...

14. Waiver of late filing fee - non filing of Form AOC-4 and MGT-7 in time - the Petitioner was not ready to upload these documents either on 31st December, 2020 or even...

15. Late filing fee u/s. 234E - intimation u/s 200A - Late filing of TDS returns / statement - when there are conflicting decisions, the view taken in favour of the assessee...