Waives the amount of late fee payable furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day. - 38/1/2017-Fin(R&C)(38)/323 - Goa SGST
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Late fee waiver for GSTR-4 returns limits recoverable daily fee and reduces cap where state tax liability is nil. The Government of Goa waives part of the late fee for failure to furnish FORM GSTR-4 by the due date, exempting the portion of the late fee that exceeds a specified daily threshold; a lower daily threshold applies when the return shows nil total amount payable in lieu of state tax, and the waiver is effected by notification under the Act.
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 returns limits recoverable daily fee and reduces cap where state tax liability is nil.
The Government of Goa waives part of the late fee for failure to furnish FORM GSTR-4 by the due date, exempting the portion of the late fee that exceeds a specified daily threshold; a lower daily threshold applies when the return shows nil total amount payable in lieu of state tax, and the waiver is effected by notification under the Act.
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