Late fee waiver for delayed GSTR-4 filing under section 47 allowed for a specified filing period. An amendment inserts a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year under section 47, specifying that the late fee for delay in submission of FORM GSTR-4 for that financial year shall be waived for the stated waiver period.
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 under section 47 allowed for a specified filing period.
An amendment inserts a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year under section 47, specifying that the late fee for delay in submission of FORM GSTR-4 for that financial year shall be waived for the stated waiver period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.