Late fee waiver for delayed GSTR-4 filing grants temporary relief for the specified financial year within a notified compliance window. Amendment inserts a proviso under section 128 waiving the late fee under section 47 for delay in furnishing FORM GSTR-4 for the specified financial year; the waiver is limited to a notified compliance window and does not affect other filing or substantive tax obligations under the Act.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-4 filing grants temporary relief for the specified financial year within a notified compliance window.
Amendment inserts a proviso under section 128 waiving the late fee under section 47 for delay in furnishing FORM GSTR-4 for the specified financial year; the waiver is limited to a notified compliance window and does not affect other filing or substantive tax obligations under the Act.
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