Late fee waiver for delayed GSTR-4 filing extends relief to eligible registered persons within the notified compliance window. Late fee relief is extended by amendment to the Uttarakhand GST notification governing belated filing of FORM GSTR-4. The inserted proviso waives late fee under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 to the extent it exceeds two hundred and fifty rupees, and grants a full waiver where the total State tax payable in the return is nil. The concession applies to registered persons who failed to furnish FORM GSTR-4 for the relevant quarterly periods and file within the specified compliance window.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-4 filing extends relief to eligible registered persons within the notified compliance window.
Late fee relief is extended by amendment to the Uttarakhand GST notification governing belated filing of FORM GSTR-4. The inserted proviso waives late fee under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 to the extent it exceeds two hundred and fifty rupees, and grants a full waiver where the total State tax payable in the return is nil. The concession applies to registered persons who failed to furnish FORM GSTR-4 for the relevant quarterly periods and file within the specified compliance window.
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