Notification regarding partial waiver of late fee payable for failure to furnish the return in FORM GSTR - 4. - F.12(46)FD/Tax/2017-Pt.-III-153 - Rajasthan SGST
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Partial waiver of late fee for non-filing of GSTR-4 - excess daily fees waived, reduced threshold for nil-tax returns. The State Government, acting under section 128 and on Council recommendation, waives that portion of the late fee under section 47 for failure to furnish FORM GSTR-4 which exceeds a specified per-day amount; a lower per-day excess threshold for waiver applies where the return shows nil State tax payable, thereby reducing the payable late fee for nil-tax GSTR-4 returns.
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.
Partial waiver of late fee for non-filing of GSTR-4 - excess daily fees waived, reduced threshold for nil-tax returns.
The State Government, acting under section 128 and on Council recommendation, waives that portion of the late fee under section 47 for failure to furnish FORM GSTR-4 which exceeds a specified per-day amount; a lower per-day excess threshold for waiver applies where the return shows nil State tax payable, thereby reducing the payable late fee for nil-tax GSTR-4 returns.
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