Late fee waiver for GSTR-4 non-filing: excess daily charges waived, lower cap when state tax due is nil. The State Government waives the portion of the statutory late fee for failure to furnish FORM GSTR-4 that exceeds a prescribed per day amount; a lower per day cap applies where the return shows nil state tax payable, so the waiver covers late fee amounts above that reduced cap.
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 non-filing: excess daily charges waived, lower cap when state tax due is nil.
The State Government waives the portion of the statutory late fee for failure to furnish FORM GSTR-4 that exceeds a prescribed per day amount; a lower per day cap applies where the return shows nil state tax payable, so the waiver covers late fee amounts above that reduced cap.
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