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        Case ID :
        GST - States

        Seeks to amend Notification G.O. Ms. No. 2, dated the 3rd January, 2018 - G.O. Ms. No. 12 - Puducherry SGST

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        Late fee waiver for GSTR-4 non-filing permits specified relief for FY2021-22 delayed returns within a prescribed window. Amendment inserts a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22, by adding a time limited proviso to the existing notification under the Puducherry Goods and Services Tax Act, 2017.
                          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 non-filing permits specified relief for FY2021-22 delayed returns within a prescribed window.

                                Amendment inserts a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22, by adding a time limited proviso to the existing notification under the Puducherry Goods and Services Tax Act, 2017.


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