Late fee waiver for GSTR-4 returns: excess late fees waived where central tax is nil or for other registrants. The notification amends the earlier state GST notification to waive, for returns in FORM GSTR-4 for financial year 2021-22 onwards, the portion of late fee payable that exceeds specified thresholds: amounts in excess of two hundred and fifty rupees where central tax payable in the return is nil, and amounts in excess of one thousand rupees for other registered persons.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-4 returns: excess late fees waived where central tax is nil or for other registrants.
The notification amends the earlier state GST notification to waive, for returns in FORM GSTR-4 for financial year 2021-22 onwards, the portion of late fee payable that exceeds specified thresholds: amounts in excess of two hundred and fifty rupees where central tax payable in the return is nil, and amounts in excess of one thousand rupees for other registered persons.
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