Late fee waiver for composition taxpayers who file delayed FORM GSTR-4 within the specified regularisation window. Inserts a proviso waiving the late fee under section 47 for registered persons who did not file FORM GSTR-4 for the quarters July 2017-September 2018 by the due date, provided they furnish those returns within the specified compliance window, thereby establishing a temporary regularisation mechanism.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for composition taxpayers who file delayed FORM GSTR-4 within the specified regularisation window.
Inserts a proviso waiving the late fee under section 47 for registered persons who did not file FORM GSTR-4 for the quarters July 2017-September 2018 by the due date, provided they furnish those returns within the specified compliance window, thereby establishing a temporary regularisation mechanism.
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