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        Case ID :
        GST - States

        Amendment in Notification No. F.12(46)FD/Tax/2017-Pt.III-153 dated the 29th December, 2017 - F.12 (15)FD/Tax/2022-16 - Rajasthan SGST

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        Late fee waiver for delayed GSTR-4 filing in a limited compliance window, easing penalty for specific financial year submissions. Waiver of the late fee payable under section 47 is granted for delay in furnishing FORM GSTR-4 for the financial year 2021-22 for the specified limited period by insertion of a proviso amending Notification No. F.12(46)FD/Tax/2017-Pt.III-153.
                          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 filing in a limited compliance window, easing penalty for specific financial year submissions.

                                Waiver of the late fee payable under section 47 is granted for delay in furnishing FORM GSTR-4 for the financial year 2021-22 for the specified limited period by insertion of a proviso amending Notification No. F.12(46)FD/Tax/2017-Pt.III-153.


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