Late fee waiver for GSTR-4: reduced per day caps, retrospective filing windows, and higher caps for ongoing returns. The State Government waives the portion of late fee under section 47 for FORM GSTR-4 delays beyond prescribed thresholds: generally excess above twenty five rupees per day is waived, excess above ten rupees per day is waived where central tax payable is nil; retrospective waiver windows and specified higher caps apply for earlier quarters and for financial year 2021-22 onwards; earlier notifications are superseded while preserving prior actions.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-4: reduced per day caps, retrospective filing windows, and higher caps for ongoing returns.
The State Government waives the portion of late fee under section 47 for FORM GSTR-4 delays beyond prescribed thresholds: generally excess above twenty five rupees per day is waived, excess above ten rupees per day is waived where central tax payable is nil; retrospective waiver windows and specified higher caps apply for earlier quarters and for financial year 2021-22 onwards; earlier notifications are superseded while preserving prior actions.
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