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of <h1>Punjab GST Act Waives Late Fees for GSTR-4 Returns; Reduced to Rs. 25/Day, Rs. 10/Day if No Tax Payable.</h1> The Government of Punjab, under the Punjab Goods and Services Tax Act, 2017, has waived late fees for registered persons who fail to submit their GSTR-4 returns by the due date. The waiver reduces the late fee to twenty-five rupees per day, and if no state tax is payable, the fee is reduced to ten rupees per day. This decision, effective from February 7, 2018, was made on the recommendation of the Council and is authorized by the Governor of Punjab.
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