Amendments in Notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No.2, dated the 3rd January, 2018. - G.O. Ms. No. 07 - Puducherry SGST
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Late fee waiver for delayed GSTR-4 filings; specified filing window relieves registered persons of late fee liability. The notification amends an earlier state GST instrument to waive the late fee under section 47 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 furnish those returns between 22nd December, 2018 and 31st March, 2019; the amendment is made under section 128 and is deemed effective from 31st December, 2018.
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 filings; specified filing window relieves registered persons of late fee liability.
The notification amends an earlier state GST instrument to waive the late fee under section 47 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 furnish those returns between 22nd December, 2018 and 31st March, 2019; the amendment is made under section 128 and is deemed effective from 31st December, 2018.
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