Late fee waiver for delayed FORM GSTR-4 filings: excess late fees above specified de minimis thresholds are waived. Provides a prospective waiver mechanism for late fee on delayed FORM GSTR-4 filings for financial year 2021-22 onwards by exempting the portion of total late fee that exceeds prescribed de minimis thresholds, with one lower threshold applicable where the State tax payable is nil and a higher threshold applicable to other registered persons, effected by amendment to the existing finance department notification under the State GST framework.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed FORM GSTR-4 filings: excess late fees above specified de minimis thresholds are waived.
Provides a prospective waiver mechanism for late fee on delayed FORM GSTR-4 filings for financial year 2021-22 onwards by exempting the portion of total late fee that exceeds prescribed de minimis thresholds, with one lower threshold applicable where the State tax payable is nil and a higher threshold applicable to other registered persons, effected by amendment to the existing finance department notification under the State GST framework.
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