Amendment of notification no.03/ST-2, dated 09.01.2018 to rationalize late fee imposed under section 47 of the HGST Act, 2017 for late filing of return in FORM GSTR-4 from FY 2021-22 onwards under the HGST Act, 2017 - 36/GST-2 - Haryana SGST
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Late fee waiver for delayed GSTR-4 returns: excess late fees waived based on whether state tax is payable. Amendment to the state notification revises the late fee regime for FORM GSTR-4 from fiscal year 2021-22 by inserting a proviso that waives the portion of total late fee payable which exceeds specified thresholds, with separate thresholds for returns showing no state tax liability and for other registered persons, thereby capping late fee exposure for delayed filers.
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 delayed GSTR-4 returns: excess late fees waived based on whether state tax is payable.
Amendment to the state notification revises the late fee regime for FORM GSTR-4 from fiscal year 2021-22 by inserting a proviso that waives the portion of total late fee payable which exceeds specified thresholds, with separate thresholds for returns showing no state tax liability and for other registered persons, thereby capping late fee exposure for delayed filers.
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