Concession available only if all pending return till tax period of April 2021 filed between the period from the 1st day of June, 2021 to the 31st day of August, 2021 (1) for other than nil return, Upper limit of late fee per return – ₹ 500/ – for CGST & ₹ 500 for SGST f. No concession to composition tax payer. (2) for nil return –Concession available only if all pending return till tax period of April 2021 filed between the period from the 1st day of June, 2021 to the 31st day of August, 2021. Upper limit of late fee per return – ₹ 250/ – for CGST & ₹ 250 for SGST. No concession to composition tax payer.
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