Late fee waiver for GSTR-4: excess daily late fees above set thresholds are waived, with lower threshold for nil-liability returns. The State Government waives the amount of late fee payable by a registered person for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a specified daily threshold; where the return shows nil state liability, a lower daily threshold for waiver applies. This notification establishes fixed per-day thresholds for waiver of excess late fee on delayed GSTR-4 filing and applies to registered persons under the Act.
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 GSTR-4: excess daily late fees above set thresholds are waived, with lower threshold for nil-liability returns.
The State Government waives the amount of late fee payable by a registered person for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a specified daily threshold; where the return shows nil state liability, a lower daily threshold for waiver applies. This notification establishes fixed per-day thresholds for waiver of excess late fee on delayed GSTR-4 filing and applies to registered persons under the Act.
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