Late fee waiver for GSTR-4 filings: excess late fees above prescribed thresholds are waived from the operative date. The amendment provides a threshold-based waiver of late fee for registered persons filing FORM GSTR-4 for financial year 2021-22 onwards: where state tax payable is nil, waiver applies to the late fee portion exceeding a lower threshold; for other registered persons a higher threshold applies. The provision limits recoverable late fee to those thresholds and relieves small or low-liability composition filers. The amendment is effective from 1 June 2021 and is issued under powers conferred by the Tamil Nadu Goods and Services Tax Act, 2017.
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 filings: excess late fees above prescribed thresholds are waived from the operative date.
The amendment provides a threshold-based waiver of late fee for registered persons filing FORM GSTR-4 for financial year 2021-22 onwards: where state tax payable is nil, waiver applies to the late fee portion exceeding a lower threshold; for other registered persons a higher threshold applies. The provision limits recoverable late fee to those thresholds and relieves small or low-liability composition filers. The amendment is effective from 1 June 2021 and is issued under powers conferred by the Tamil Nadu Goods and Services Tax Act, 2017.
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