GST System Changes Newsletter
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RMCD has issued Public Ruling on November 1, 2017. These two public rulings address the following and click to access:
There are a number of penalty imposition examples contain in the documents. This will update later.
PR1/2017 - Imposition of Penalty highlighted those penalty periods by monthly submission and quarterly submission beginning from January 2017, February 2017 and March 2017. There is no excuse to make late payment as the calendar is being set.
You may want to refer to the original document for further details. The below screenshots show the penalty periods.