Late fee waiver for GSTR-4 returns: excess late fees waived for filings with nil state tax or limited for others. Amendment waives specified portions of the late fee payable under section 47 for registered persons who fail to furnish FORM GSTR-4 for 2021-22 onwards: where state tax payable is nil, amounts up to a modest threshold are waived; for other registered persons a higher threshold of late fee is waived. The amendment is made effective retrospectively from 1st 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: excess late fees waived for filings with nil state tax or limited for others.
Amendment waives specified portions of the late fee payable under section 47 for registered persons who fail to furnish FORM GSTR-4 for 2021-22 onwards: where state tax payable is nil, amounts up to a modest threshold are waived; for other registered persons a higher threshold of late fee is waived. The amendment is made effective retrospectively from 1st June 2021.
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