Waiver of a portion of the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for failure to file the return in FORM GSTR-4 – within the due date. - G.O.Ms.No.033 - Andhra Pradesh SGST
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Late fee waiver for delayed GSTR-4 returns reduces payable late fees beyond daily thresholds under state GST rules. The Government, relying on its statutory power and GST Council recommendation, waives the portion of late fee for failure to furnish FORM GSTR-4 by the due date that exceeds a fixed daily threshold for registered persons; where the return shows nil state tax liability, a lower fixed daily threshold applies and the late fee is waived to the extent it exceeds that lower threshold.
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 reduces payable late fees beyond daily thresholds under state GST rules.
The Government, relying on its statutory power and GST Council recommendation, waives the portion of late fee for failure to furnish FORM GSTR-4 by the due date that exceeds a fixed daily threshold for registered persons; where the return shows nil state tax liability, a lower fixed daily threshold applies and the late fee is waived to the extent it exceeds that lower threshold.
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