Late fee waiver for GSTR-4 filers allowing excess fees waived and full waiver where tax payable is nil within amnesty period. Amendment provides a targeted late fee waiver for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 but furnish those returns within the prescribed amnesty window; late fee in excess of a minimal threshold is waived and late fee is fully waived where the total state tax payable in the return is nil.
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 GSTR-4 filers allowing excess fees waived and full waiver where tax payable is nil within amnesty period.
Amendment provides a targeted late fee waiver for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 but furnish those returns within the prescribed amnesty window; late fee in excess of a minimal threshold is waived and late fee is fully waived where the total state tax payable in the return is nil.
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