Late fee waiver for delayed GSTR 4 returns: excess late fees waived and full waiver where state tax liability is nil. Registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 but furnish those returns between 22nd September 2020 and 31st October 2020 shall have the late fee under the Act waived to the extent it exceeds two hundred and fifty rupees, and fully waived where the total State tax payable in the return is nil.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR 4 returns: excess late fees waived and full waiver where state tax liability is nil.
Registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 but furnish those returns between 22nd September 2020 and 31st October 2020 shall have the late fee under the Act waived to the extent it exceeds two hundred and fifty rupees, and fully waived where the total State tax payable in the return is nil.
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