Late fee waiver under Section 47 for delayed GSTR 4 filings when returns submitted within prescribed amnesty window. The amendment inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish FORM GSTR 4 for the quarters noted in the earlier notification, provided those returns are furnished within the specified amnesty window; the amendment is made under section 128 and is deemed effective from the stated effective date.
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 under Section 47 for delayed GSTR 4 filings when returns submitted within prescribed amnesty window.
The amendment inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish FORM GSTR 4 for the quarters noted in the earlier notification, provided those returns are furnished within the specified amnesty window; the amendment is made under section 128 and is deemed effective from the stated effective date.
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