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of <h1>Rajasthan reduces late fees for GSTR-4 filings for 2017-18 and 2018-19 if filed by October 31, 2020.</h1> The Government of Rajasthan has issued a notification waiving or reducing the late fee for registered persons who did not file FORM GSTR-4 for the fiscal years 2017-18 and 2018-19 by the due date. This waiver applies if the returns are filed between September 22, 2020, and October 31, 2020. The late fee under section 47 of the Rajasthan Goods and Services Tax Act, 2017, is waived beyond two hundred and fifty rupees and fully waived if no state tax is payable in the return. This amendment follows recommendations from the Council.
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