GST:
Late fees restricted to Rs.20,000/- for non-filing of GSTR-9 (Annual Returns) for FY 2017-18 to 2021-22 if it is filed between 1st April 23 to 30th June 23. Late fees revised for FY 2022-23 onwards.
[Notification No.07/2003- Central Tax dated 31st Mar 2023]