Late fee waiver for delayed GSTR 4 filing limits relief to exceeding daily thresholds, reduced if state tax payable is nil. The notification waives late fees for failure to furnish FORM GSTR 4 to the extent they exceed a specified daily threshold, and provides a reduced daily threshold where the total State tax liability in the return is nil, applying to any registered person who defaults in filing by the due date.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR 4 filing limits relief to exceeding daily thresholds, reduced if state tax payable is nil.
The notification waives late fees for failure to furnish FORM GSTR 4 to the extent they exceed a specified daily threshold, and provides a reduced daily threshold where the total State tax liability in the return is nil, applying to any registered person who defaults in filing by the due date.
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