Late fee waiver for GSTR-4: excess late fees waived, lower threshold applies when state tax payable is nil. The notification, issued under section 128 of the Gujarat Goods and Services Tax Act, 2017, waives the amount of late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a prescribed per day threshold. Where the total State tax payable in the return is nil, a lower per day threshold applies and any late fee in excess of that lower threshold is waived. The waiver applies to any registered person.
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Late fee waiver for GSTR-4: excess late fees waived, lower threshold applies when state tax payable is nil.
The notification, issued under section 128 of the Gujarat Goods and Services Tax Act, 2017, waives the amount of late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a prescribed per day threshold. Where the total State tax payable in the return is nil, a lower per day threshold applies and any late fee in excess of that lower threshold is waived. The waiver applies to any registered person.
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