Late fee waiver for delayed GSTR-4 filings allowed if returns filed within the specified September-October 2020 window. The amendment waives the late fee under Section 47 to the extent it exceeds two hundred and fifty rupees, and provides a full waiver where the total central tax payable in FORM GSTR-4 is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish those returns between 22nd September 2020 and 31st October 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 filings allowed if returns filed within the specified September-October 2020 window.
The amendment waives the late fee under Section 47 to the extent it exceeds two hundred and fifty rupees, and provides a full waiver where the total central tax payable in FORM GSTR-4 is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish those returns between 22nd September 2020 and 31st October 2020.
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