Late fee waiver for GSTR 4: relief granted for eligible delayed returns filed within the prescribed filing window in 2020. Waiver of late fee is provided for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 but furnish those returns within the prescribed filing window in 2020; late fee in excess of two hundred and fifty rupees is waived and the late fee is fully waived where the total State tax payable in the return is nil, with the amendment given retroactive effect to the day before the filing window.
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 GSTR 4: relief granted for eligible delayed returns filed within the prescribed filing window in 2020.
Waiver of late fee is provided for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 but furnish those returns within the prescribed filing window in 2020; late fee in excess of two hundred and fifty rupees is waived and the late fee is fully waived where the total State tax payable in the return is nil, with the amendment given retroactive effect to the day before the filing window.
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