Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018 - FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /15 - Nagaland SGST
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Late fee waiver for delayed GSTR-4 returns permitted if returns filed within the specified corrective compliance window. An amendment inserts a proviso waiving the late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided those persons furnish the returns within the specified corrective filing window set out in the proviso; the waiver is conditional and confined to returns filed during that 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 delayed GSTR-4 returns permitted if returns filed within the specified corrective compliance window.
An amendment inserts a proviso waiving the late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided those persons furnish the returns within the specified corrective filing window set out in the proviso; the waiver is conditional and confined to returns filed during that window.
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