Late fee waiver for delayed GSTR-4 filings within a specified compliance window; excess fees and zero-tax filings relieved. The amendment waives the late fee payable under section 47-limitedly reducing excess fees and fully waiving fees where the total State tax payable is nil-for registered persons who failed to furnish returns in FORM GSTR-4 for the quarters July 2017 to March 2019 but who furnish those returns within the compliance window from 22nd September 2020 to 31st October 2020; the notification is effective from 21st September 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-4 filings within a specified compliance window; excess fees and zero-tax filings relieved.
The amendment waives the late fee payable under section 47-limitedly reducing excess fees and fully waiving fees where the total State tax payable is nil-for registered persons who failed to furnish returns in FORM GSTR-4 for the quarters July 2017 to March 2019 but who furnish those returns within the compliance window from 22nd September 2020 to 31st October 2020; the notification is effective from 21st September 2020.
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