Late fee waiver for GSTR-4 filers: thresholds apply to reduce late penalties under GST for affected taxpayers. The notification inserts a proviso waiving the portion of the total late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date for financial year 2021-22 onwards: the portion exceeding two hundred and fifty rupees where the State tax payable is nil, and the portion exceeding one thousand rupees for other registered persons.
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Late fee waiver for GSTR-4 filers: thresholds apply to reduce late penalties under GST for affected taxpayers.
The notification inserts a proviso waiving the portion of the total late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date for financial year 2021-22 onwards: the portion exceeding two hundred and fifty rupees where the State tax payable is nil, and the portion exceeding one thousand rupees for other registered persons.
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