Goods and Services Tax - TN GST Act,2017 - Failure to furnish the return in FORM GSTR-4 - Waiver of late fee payable under section 47 - Notification - issued - G.O. (Ms) No. 186 - Tamil Nadu SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Late fee waiver for composition scheme return non-filing: limits and conditions clarified under state GST notification. The state notification waives the amount of late fee payable for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a prescribed per day threshold, and prescribes a lower per day threshold for returns showing nil state tax liability, exercising the Governor's waiver power 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 composition scheme return non-filing: limits and conditions clarified under state GST notification.
The state notification waives the amount of late fee payable for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a prescribed per day threshold, and prescribes a lower per day threshold for returns showing nil state tax liability, exercising the Governor's waiver power under the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.