Late fee waiver for delayed GSTR-4 filing limits daily penalty exposure and reduces burden for nil-central-tax returns. The State waives the portion of the late fee under section 47 for failure to furnish FORM GSTR-4 that exceeds twenty five rupees per day; where the return shows nil amount payable in lieu of central tax, the waiver applies to the portion exceeding ten rupees per day. The waiver is issued under section 128 of the Himachal Pradesh GST Act, 2017.
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 filing limits daily penalty exposure and reduces burden for nil-central-tax returns.
The State waives the portion of the late fee under section 47 for failure to furnish FORM GSTR-4 that exceeds twenty five rupees per day; where the return shows nil amount payable in lieu of central tax, the waiver applies to the portion exceeding ten rupees per day. The waiver is issued under section 128 of the Himachal Pradesh GST Act, 2017.
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