Late fee waiver for GSTR-4 returns relaxes liabilities by exempting smaller late fees where tax payable is nil or otherwise. Amendment inserts a proviso modifying late fee treatment for registered persons who fail to furnish returns in FORM GSTR-4 for financial year 2021-22 onwards, by establishing waiver thresholds for the total amount of late fee payable where the state tax payable is nil and for other registered persons; the amendment is effective from 1 June 2021.
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 returns relaxes liabilities by exempting smaller late fees where tax payable is nil or otherwise.
Amendment inserts a proviso modifying late fee treatment for registered persons who fail to furnish returns in FORM GSTR-4 for financial year 2021-22 onwards, by establishing waiver thresholds for the total amount of late fee payable where the state tax payable is nil and for other registered persons; the amendment is effective from 1 June 2021.
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