Late fee waiver for delayed GSTR-4 returns introduces threshold-based exemption depending on central tax liability and registrant status. Amends the late fee for delayed FORM GSTR-4 filing from financial year 2021-22 onwards by waiving the portion of late fee that exceeds a specified lower threshold where central tax in the return is nil, and waiving the portion that exceeds a specified higher threshold for other registered persons, thereby creating threshold-based differentiated relief depending on central tax liability.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-4 returns introduces threshold-based exemption depending on central tax liability and registrant status.
Amends the late fee for delayed FORM GSTR-4 filing from financial year 2021-22 onwards by waiving the portion of late fee that exceeds a specified lower threshold where central tax in the return is nil, and waiving the portion that exceeds a specified higher threshold for other registered persons, thereby creating threshold-based differentiated relief depending on central tax liability.
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