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of <h1>Jharkhand GST Act Waives Late Fees for GSTR-4 Filing; Reduces Fees Significantly for Delayed Submissions.</h1> The Government of Jharkhand, under the Jharkhand Goods and Services Tax Act, 2017, has issued a notification waiving late fees for registered persons who failed to submit FORM GSTR-4 by the due date. The waiver reduces the late fee to twenty-five rupees per day of delay, and if the total payable state tax is nil, the fee is reduced to ten rupees per day. This waiver is effective retroactively from December 29, 2017, following recommendations from the Council. The notification was issued by the Principal Secretary-cum-Commissioner of the Commercial Taxes Department.
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