Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Himachal Pradesh amends GST Act: Waives late fees for FORM GSTR-4 filing delays from FY 2021-22 u/s 128.</h1> The Governor of Himachal Pradesh, under section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017, has amended Notification No. 73/2017-State Tax. Effective from the financial year 2021-22, the amendment waives late fees under section 47 for registered persons failing to file FORM GSTR-4 by the due date. The waiver applies to fees exceeding 250 rupees if no State tax is payable, and fees exceeding 1,000 rupees for others. This amendment was issued by the State Taxes and Excise Department on July 27, 2021, as Notification No. 21/2021-State Tax.