Late fee waiver for delayed GSTR-4 returns limits daily penalty liability above prescribed daily thresholds. The State Government, on the Council's recommendation and exercising statutory powers, waives the amount of late fee payable for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a prescribed daily threshold; where the total state tax payable in the return is nil, the waiver extends to amounts exceeding a lower prescribed daily threshold, thereby reducing daily penalty exposure for registered persons under the State GST regime.
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.
Late fee waiver for delayed GSTR-4 returns limits daily penalty liability above prescribed daily thresholds.
The State Government, on the Council's recommendation and exercising statutory powers, waives the amount of late fee payable for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a prescribed daily threshold; where the total state tax payable in the return is nil, the waiver extends to amounts exceeding a lower prescribed daily threshold, thereby reducing daily penalty exposure for registered persons under the State GST regime.
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