Late fee waiver for delayed GSTR-4 filings: excess waived and fully waived where central tax liability is nil. The amendment waives the portion of the late fee under section 47 in excess of two hundred and fifty rupees and fully waives the late fee where the total central tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 but who furnish those returns within the specified relief period.
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: excess waived and fully waived where central tax liability is nil.
The amendment waives the portion of the late fee under section 47 in excess of two hundred and fifty rupees and fully waives the late fee where the total central tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 but who furnish those returns within the specified relief period.
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