The Government of National Capital Territory of Delhi, issued a notification on 30 June, 2023 to grant waiver for the late fee associated with the submission of the final return in Form GSTR-10 under the Delhi Goods and Services Tax Act, 2017 which is in excess of five hundred rupees.
The waiver applies to registered persons who failed to furnish the said return by the due date but submitted it between April 1, 2023, and June 30, 2023.
