Waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19 by the due date, subject to the condition that the returns are filed between 22-09-2020 to 31-10- 2020 - G.O.MS.No. 359 - Andhra Pradesh SGST
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Late fee waiver for delayed GSTR-4 filings where returns are filed within the prescribed reopening window and show no State tax liability. The amendment permits waiver of late fee amounts above a nominal threshold and full waiver where the return shows no State tax liability, for registered persons who furnish FORM GSTR-4 within the prescribed reopening window; the concession is implemented by inserting a proviso into the prior notification under the State GST enabling provisions.
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 where returns are filed within the prescribed reopening window and show no State tax liability.
The amendment permits waiver of late fee amounts above a nominal threshold and full waiver where the return shows no State tax liability, for registered persons who furnish FORM GSTR-4 within the prescribed reopening window; the concession is implemented by inserting a proviso into the prior notification under the State GST enabling provisions.
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