Late fee waiver for delayed GSTR 4 returns allowed when returns are filed within the specified compliance window. The amendment waives late fees under section 47 for FORM GSTR 4 returns for quarters July 2017-March 2019: fees in excess of two hundred and fifty rupees are waived, and fees are fully waived where the return shows nil central tax, provided the return is furnished within the specified filing window in 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR 4 returns allowed when returns are filed within the specified compliance window.
The amendment waives late fees under section 47 for FORM GSTR 4 returns for quarters July 2017-March 2019: fees in excess of two hundred and fifty rupees are waived, and fees are fully waived where the return shows nil central tax, provided the return is furnished within the specified filing window in 2020.
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