Late fee waiver for delayed GSTR 4 filings; excess fees waived and full waiver where central tax nil if filed timely. The proviso waives late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2020 but furnish the return within the notified period: late fee in excess of two hundred and fifty rupees is waived, and the late fee is fully waived where the total amount of central tax payable in the return is nil.
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 fees waived and full waiver where central tax nil if filed timely.
The proviso waives late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2020 but furnish the return within the notified period: late fee in excess of two hundred and fifty rupees is waived, and the late fee is fully waived where the total amount of central tax payable in the return is nil.
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