Late fee waiver for delayed GSTR-4 returns enables relief where returns filed within a specified 2020 window and tax declared is nil. The amendment provides a time bound waiver of late fees for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2020, waiving late fee amounts above a modest threshold and fully waiving late fee where the return shows nil central tax, provided the return is furnished within the specified period in 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 enables relief where returns filed within a specified 2020 window and tax declared is nil.
The amendment provides a time bound waiver of late fees for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2020, waiving late fee amounts above a modest threshold and fully waiving late fee where the return shows nil central tax, provided the return is furnished within the specified period in 2020.
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