Late fee waiver for delayed GSTR-4 returns: excess fees waived and full waiver where state tax payable is nil. The amendment inserts a proviso granting a conditional late fee waiver for FORM GSTR-4: late fee exceeding two hundred and fifty rupees is waived, and a full waiver applies where the return shows nil State tax, for registered persons who failed to file GSTR-4 for the quarters July 2017-March 2019 by the due date but file between 22 September 2020 and 31 October 2020; the notification is deemed effective from 21 September 2020.
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: excess fees waived and full waiver where state tax payable is nil.
The amendment inserts a proviso granting a conditional late fee waiver for FORM GSTR-4: late fee exceeding two hundred and fifty rupees is waived, and a full waiver applies where the return shows nil State tax, for registered persons who failed to file GSTR-4 for the quarters July 2017-March 2019 by the due date but file between 22 September 2020 and 31 October 2020; the notification is deemed effective from 21 September 2020.
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