Late fee waiver for FORM GSTR-4 filers who submit delayed quarterly returns within a specified compliance window. The amendment waives the late fee under section 47 for registered persons who failed to furnish returns in FORM GSTR-4 for the quarters July 2017 to September 2018, provided those returns are filed within the prescribed compliance window inserted into Notification No. 20/2017.
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Late fee waiver for FORM GSTR-4 filers who submit delayed quarterly returns within a specified compliance window.
The amendment waives the late fee under section 47 for registered persons who failed to furnish returns in FORM GSTR-4 for the quarters July 2017 to September 2018, provided those returns are filed within the prescribed compliance window inserted into Notification No. 20/2017.
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