Waiver of the late fee payable for failure to furnish the return in FORM GSTR-4 under the Jammu and Kashmir Goods and Services Tax Act, 2017 - SRO 15 - Jammu and Kashmir SGST
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Waiver of late fee for GSTR-4 returns reduces daily penalty exposure and provides a lower threshold where tax is nil. Waiver of late fee for failure to furnish FORM GSTR-4 reduces the portion of the late fee payable that exceeds a specified daily threshold, and where the return shows nil State tax liability a lower daily threshold applies; the waiver is made effective from the stated commencement date.
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 for GSTR-4 returns reduces daily penalty exposure and provides a lower threshold where tax is nil.
Waiver of late fee for failure to furnish FORM GSTR-4 reduces the portion of the late fee payable that exceeds a specified daily threshold, and where the return shows nil State tax liability a lower daily threshold applies; the waiver is made effective from the stated commencement date.
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