Late fee waiver for failure to file GSTR-4 returns: excess daily fees exempted with lower threshold if state tax liability nil. The Government of Karnataka waives the portion of late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date that exceeds the prescribed per day amount; a lower per day waiver threshold applies where the return reports nil total State tax payable.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for failure to file GSTR-4 returns: excess daily fees exempted with lower threshold if state tax liability nil.
The Government of Karnataka waives the portion of late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date that exceeds the prescribed per day amount; a lower per day waiver threshold applies where the return reports nil total State tax payable.
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