Seeks to amend notification No. 2311-F.T. dated 29.12.2017 fully waive the amount of late fees for GSTR-4 for the period from July, 2017 to September, 2018 - 1896-F.T. - 77/2018-State Tax - West Bengal SGST
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Late fee waiver for GSTR-4 returns: registered persons relieved if returns filed within prescribed compliance window. Registered persons who failed to furnish returns in FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due dates shall have the amount of late fee payable under the relevant provision waived provided they furnish those returns between 22nd December 2018 and 31st March 2019; this insertion amends the earlier notification by adding the stated proviso.
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: registered persons relieved if returns filed within prescribed compliance window.
Registered persons who failed to furnish returns in FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due dates shall have the amount of late fee payable under the relevant provision waived provided they furnish those returns between 22nd December 2018 and 31st March 2019; this insertion amends the earlier notification by adding the stated proviso.
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