Late fee waiver for delayed GSTR-4 returns: excess fees waived where central tax is nil or for other registrants. Waiver of late fee is provided for delay in furnishing returns in FORM GSTR-4 for the financial year 2021-22 onwards. The amendment waives specified portions of the late fee payable under section 47 where returns are not filed by the due date: where total central tax in the return is nil, the waiver removes late fee amounts above a lower threshold; for other registered persons, it removes late fee amounts above a higher threshold. The amendment is effective from June first, 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 delayed GSTR-4 returns: excess fees waived where central tax is nil or for other registrants.
Waiver of late fee is provided for delay in furnishing returns in FORM GSTR-4 for the financial year 2021-22 onwards. The amendment waives specified portions of the late fee payable under section 47 where returns are not filed by the due date: where total central tax in the return is nil, the waiver removes late fee amounts above a lower threshold; for other registered persons, it removes late fee amounts above a higher threshold. The amendment is effective from June first, 2021.
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