Late fee waiver for specified GSTR-4 non-filers who subsequently furnish returns within the notified compliance window. The notification amendment substitutes a terminal punctuation mark and adds a proviso waiving the late fee for registered persons who failed to furnish FORM GSTR-4 for the relevant quarters but furnish those returns within the specified compliance window; the waiver applies solely to the late fee and is conditional on filing within the notified period.
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 specified GSTR-4 non-filers who subsequently furnish returns within the notified compliance window.
The notification amendment substitutes a terminal punctuation mark and adds a proviso waiving the late fee for registered persons who failed to furnish FORM GSTR-4 for the relevant quarters but furnish those returns within the specified compliance window; the waiver applies solely to the late fee and is conditional on filing within the notified period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
