Late fee waiver for delayed GSTR-4 filings allows persons to avoid late fees if returns filed within amnesty window. A late fee waiver is provided by inserting a proviso to the prior notification: the amount of late fee payable under section 47 shall be waived for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date, provided they furnish those returns within the prescribed amnesty filing window, thus creating a limited period during which such filings will not attract late fee liability.
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 filings allows persons to avoid late fees if returns filed within amnesty window.
A late fee waiver is provided by inserting a proviso to the prior notification: the amount of late fee payable under section 47 shall be waived for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date, provided they furnish those returns within the prescribed amnesty filing window, thus creating a limited period during which such filings will not attract late fee liability.
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