Late fee waiver for GSTR-4 filings: threshold-based relief depending on state tax liability for applicable financial years. Amendment waives the total amount of late fee payable under section 47 for financial year 2021-22 onwards by registered persons who fail to furnish FORM GSTR-4 by the due date, by excluding from liability any late fee amounts that exceed specified thresholds: a lower threshold where the total state tax payable in the return is nil, and a higher threshold for other registered persons.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-4 filings: threshold-based relief depending on state tax liability for applicable financial years.
Amendment waives the total amount of late fee payable under section 47 for financial year 2021-22 onwards by registered persons who fail to furnish FORM GSTR-4 by the due date, by excluding from liability any late fee amounts that exceed specified thresholds: a lower threshold where the total state tax payable in the return is nil, and a higher threshold for other registered persons.
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