Seeks to grant waiver/reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. - 67/2020- GST/SIKKIM - Sikkim SGST
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Late fee waiver for delayed GSTR-4 filings grants relief where returns filed within a prescribed amnesty window. Provides a limited amnesty for late filing of FORM GSTR-4 for quarters July 2017-March 2019: late fee under section 47 is waived in excess of two hundred and fifty rupees and fully waived where total central tax payable is nil, provided the return is furnished within the prescribed amnesty period of 22nd September to 31st October, 2020, by registered persons.
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 filings grants relief where returns filed within a prescribed amnesty window.
Provides a limited amnesty for late filing of FORM GSTR-4 for quarters July 2017-March 2019: late fee under section 47 is waived in excess of two hundred and fifty rupees and fully waived where total central tax payable is nil, provided the return is furnished within the prescribed amnesty period of 22nd September to 31st October, 2020, by registered persons.
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