Late fee waiver for GSTR-4 returns: excess late fees above specified thresholds waived for nil central tax and others. An additional proviso waives the portion of late fee payable under the Act for registered persons who do not furnish FORM GSTR-4 by the due date for financial years from 2021-22 onward. The waiver applies only to amounts of late fee in excess of category-specific monetary thresholds, distinguishing between returns with nil Central Tax liability and other registered persons.
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 GSTR-4 returns: excess late fees above specified thresholds waived for nil central tax and others.
An additional proviso waives the portion of late fee payable under the Act for registered persons who do not furnish FORM GSTR-4 by the due date for financial years from 2021-22 onward. The waiver applies only to amounts of late fee in excess of category-specific monetary thresholds, distinguishing between returns with nil Central Tax liability and other registered persons.
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