Late Fee Waiver for Small Taxpayers for Delayed GST Returns

The Council has recommended waiving late fees for taxpayers whose aggregate annual turnover did not exceed ₹5 crore in the preceding financial year, where delayed returns under Section 39(1) of the CGST Act are filed by the end of the month in which they were originally due. The relief is limited to late fees and does not automatically waive outstanding tax liabilities or interest on delayed tax payments.