Waiver of Late fee under Section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for the F.Y 2021-2022 - G.O.Ms.No.432 - Andhra Pradesh SGST
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Late fee waiver under Section 47 for delayed GSTR-4 filings, providing temporary relief for a specified filing period. The Government of Andhra Pradesh amends the earlier notification to insert a proviso waiving the late fee under Section 47 for delay in furnishing FORM GSTR-4 for the financial year 2021-22 for the period from 1 May 2022 to 30 June 2022. The waiver is issued under section 128 of the Andhra Pradesh GST Act on the recommendation of the GST Council and takes effect as an additional proviso to G.O.Ms.No.033 (Revenue (Commercial Taxes-II)).
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 under Section 47 for delayed GSTR-4 filings, providing temporary relief for a specified filing period.
The Government of Andhra Pradesh amends the earlier notification to insert a proviso waiving the late fee under Section 47 for delay in furnishing FORM GSTR-4 for the financial year 2021-22 for the period from 1 May 2022 to 30 June 2022. The waiver is issued under section 128 of the Andhra Pradesh GST Act on the recommendation of the GST Council and takes effect as an additional proviso to G.O.Ms.No.033 (Revenue (Commercial Taxes-II)).
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