Late fee waiver for GSTR-4 returns limits daily excess charges and reduces fees where state tax payable is nil. The Governor, exercising statutory powers, waives late fee payable under the return-filing provision for FORM GSTR-4 to the extent the fee exceeds twenty five rupees per day, with a reduced threshold where the return shows nil State tax liability so that the waiver applies to any late fee exceeding ten rupees per day; the notification is effective from 29 December 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 GSTR-4 returns limits daily excess charges and reduces fees where state tax payable is nil.
The Governor, exercising statutory powers, waives late fee payable under the return-filing provision for FORM GSTR-4 to the extent the fee exceeds twenty five rupees per day, with a reduced threshold where the return shows nil State tax liability so that the waiver applies to any late fee exceeding ten rupees per day; the notification is effective from 29 December 2017.
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