Late fee waiver for registered persons under GST for delayed GSTR-4 filed within prescribed waiver window. The amendment adds a proviso waiving the late fee under the Andhra Pradesh GST framework 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 file those returns within the prescribed remedial period. The waiver applies solely to the late fee component and is contingent on filing within the specified filing window.
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 registered persons under GST for delayed GSTR-4 filed within prescribed waiver window.
The amendment adds a proviso waiving the late fee under the Andhra Pradesh GST framework 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 file those returns within the prescribed remedial period. The waiver applies solely to the late fee component and is contingent on filing within the specified filing window.
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