Waiver of late fee: nominal daily charges replace fuller penalties for delayed filing of GSTR 4 returns, with reduced relief for nil tax returns. The State GST notification waives late fees for failure to furnish FORM GSTR-4 by the due date, limiting recoverable fees to nominal daily amounts; a reduced nominal daily amount applies where the state tax liability in the return is nil, thereby providing differentiated relief for composition return filers and other registered persons.
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.
Waiver of late fee: nominal daily charges replace fuller penalties for delayed filing of GSTR 4 returns, with reduced relief for nil tax returns.
The State GST notification waives late fees for failure to furnish FORM GSTR-4 by the due date, limiting recoverable fees to nominal daily amounts; a reduced nominal daily amount applies where the state tax liability in the return is nil, thereby providing differentiated relief for composition return filers and other registered persons.
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