Late fee for filing GSTR 4, in excess of ₹ 25 per day and for NIL GSTR 4 ₹ 10 per day has been weived off - 06/2018/9(120)/XXVII(8)/2017/CT-73 - Uttarakhand SGST
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Late fee waiver for delayed GSTR-4 filings reduces daily penalties above prescribed thresholds for regular and nil returns. The State permits waiver of the late fee under section 47 for failure to furnish FORM GSTR-4 by the due date: fees in excess of twenty five rupees per day are waived; where the return shows nil State tax liability, fees in excess of ten rupees per day are waived, pursuant to authority under section 128 of the State GST Act and on Council recommendations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-4 filings reduces daily penalties above prescribed thresholds for regular and nil returns.
The State permits waiver of the late fee under section 47 for failure to furnish FORM GSTR-4 by the due date: fees in excess of twenty five rupees per day are waived; where the return shows nil State tax liability, fees in excess of ten rupees per day are waived, pursuant to authority under section 128 of the State GST Act and on Council recommendations.
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