Late fee waiver for delayed GSTR-4 filings: excess fees waived and full waiver where state tax payable is nil. The amendment waives late fee under the Punjab GST Act in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish the return within the specified window; where the total state tax payable in the return is nil, the late fee is fully waived.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-4 filings: excess fees waived and full waiver where state tax payable is nil.
The amendment waives late fee under the Punjab GST Act in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish the return within the specified window; where the total state tax payable in the return is nil, the late fee is fully waived.
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