Late fee waiver for composition taxpayers filing delayed GSTR-4 returns within the prescribed relief window. The amendment adds a proviso waiving late fee amounts in excess of a fixed nominal sum, and fully waiving late fee where the state tax payable in FORM GSTR-4 is nil, for composition taxpayers who failed to furnish returns for the specified quarters by the due date but furnish those returns within the prescribed filing window; the notification deems the amendment effective from the stated retrospective commencement date.
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 composition taxpayers filing delayed GSTR-4 returns within the prescribed relief window.
The amendment adds a proviso waiving late fee amounts in excess of a fixed nominal sum, and fully waiving late fee where the state tax payable in FORM GSTR-4 is nil, for composition taxpayers who failed to furnish returns for the specified quarters by the due date but furnish those returns within the prescribed filing window; the notification deems the amendment effective from the stated retrospective commencement date.
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