Late fee waiver for delayed GSTR-4 returns: excess fees waived and full waiver where state tax payable is nil. The State amends Notification No. 73/2017-State Tax to waive late fee under section 47 in excess of two hundred and fifty rupees and to fully waive late fee where the total state tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 by the due date but who furnish those returns between 22nd September 2019 and 31st October 2020.
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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 State amends Notification No. 73/2017-State Tax to waive late fee under section 47 in excess of two hundred and fifty rupees and to fully waive late fee where the total state tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 by the due date but who furnish those returns between 22nd September 2019 and 31st October 2020.
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