Late fees for late filing of return for Composition Dealer has been made same as Regular Dealer
Late fees is as follows
Case |
Late Fees |
In case No Tax Payable |
20 per day |
In Case Tax Payable |
50 per day |
Note:-
Late fees Is to be divided equally into CGST and SGST
Even if IGST is payable, still for late fees we have to pay CGST and SGST (and not IGST)
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