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. - G. O. (P) No. 22/2019/TAXES - S. R. O. No. 81/2019 - Kerala SGST
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Late fee waiver for delayed GSTR-4 returns allows compliance by filing within specified amnesty period. Inserts a proviso waiving the amount of late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018, provided the return is furnished between 22nd December, 2018 and 31st March, 2019.
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 allows compliance by filing within specified amnesty period.
Inserts a proviso waiving the amount of late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018, provided the return is furnished between 22nd December, 2018 and 31st March, 2019.
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