Late fee waiver for GSTR-4 non-filers: partial waiver for specified thresholds and categories, effective retrospectively. Amendment adds a proviso waiving part of the late fee under section 47 for registered persons who fail to furnish FORM GSTR-4 by the due date for financial year 2021-22 onwards: amounts up to two hundred and fifty rupees are waived where state tax payable is nil, and amounts up to one thousand rupees are waived for other registered persons, so that late-fee liability is limited to the excess above those thresholds.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-4 non-filers: partial waiver for specified thresholds and categories, effective retrospectively.
Amendment adds a proviso waiving part of the late fee under section 47 for registered persons who fail to furnish FORM GSTR-4 by the due date for financial year 2021-22 onwards: amounts up to two hundred and fifty rupees are waived where state tax payable is nil, and amounts up to one thousand rupees are waived for other registered persons, so that late-fee liability is limited to the excess above those thresholds.
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