Waiver of certain amount of late fee payable by any registered person for failure to furnish Form GSTR-4 by the due date. - 2311-F.T.-73/2017-State Tax - West Bengal SGST
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Late fee waiver for GSTR-4 delays caps payable late fees to a minimal daily amount based on tax liability. The notification waives late fee amounts for failure to furnish FORM GSTR-4 by the due date to the extent such fees exceed a prescribed minimal daily sum; a reduced minimal daily sum applies when the return shows nil State tax payable, thus capping the enforceable daily late fee for registered persons based on return tax liability.
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 GSTR-4 delays caps payable late fees to a minimal daily amount based on tax liability.
The notification waives late fee amounts for failure to furnish FORM GSTR-4 by the due date to the extent such fees exceed a prescribed minimal daily sum; a reduced minimal daily sum applies when the return shows nil State tax payable, thus capping the enforceable daily late fee for registered persons based on return tax liability.
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