Late fee waiver for delayed GSTR-4 filers who submit outstanding returns within the notified late-December to end-March window. A proviso waives the late fee for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to September 2018 by the due date, provided they furnish those returns between 22nd December 2018 and 31st March 2019. The amendment to the earlier notification takes effect from 31st December 2018 and is issued under powers conferred by the Bihar Goods and Services Tax Act through the State Commercial Taxes Department.
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 filers who submit outstanding returns within the notified late-December to end-March window.
A proviso waives the late fee for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to September 2018 by the due date, provided they furnish those returns between 22nd December 2018 and 31st March 2019. The amendment to the earlier notification takes effect from 31st December 2018 and is issued under powers conferred by the Bihar Goods and Services Tax Act through the State Commercial Taxes Department.
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