Late fee waiver for delayed GSTR-4 returns limits recoverable late fees for nil-tax and other filers from 2021-22 onwards. Amendment caps and waives portions of the statutory late fee for delayed FORM GSTR-4 returns from financial year 2021-22 onwards: amounts in excess of prescribed thresholds are waived, with a lower threshold for returns showing nil State tax and a higher threshold for other registered persons, thereby limiting recoverable late fee amounts while leaving other filing obligations and tax liabilities unchanged.
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 limits recoverable late fees for nil-tax and other filers from 2021-22 onwards.
Amendment caps and waives portions of the statutory late fee for delayed FORM GSTR-4 returns from financial year 2021-22 onwards: amounts in excess of prescribed thresholds are waived, with a lower threshold for returns showing nil State tax and a higher threshold for other registered persons, thereby limiting recoverable late fee amounts while leaving other filing obligations and tax liabilities unchanged.
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