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        Case ID :
        GST - States

        Amendment in Notification NO.FIN/REV-3/GST/1/08(Pt-1)/20 dated 29th December 2017 - FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/142 - Nagaland SGST

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        Late fee waiver for delayed GSTR-4 filing grants temporary relief from late fees under amended state GST notification. Waiver of the late fee for delay in furnishing FORM GSTR-4 for the financial year 2021-22 is provided for a specified relief period by inserting a proviso in the existing notification, thereby relieving taxpayers from late fee charges for delays within that 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 grants temporary relief from late fees under amended state GST notification.

                                Waiver of the late fee for delay in furnishing FORM GSTR-4 for the financial year 2021-22 is provided for a specified relief period by inserting a proviso in the existing notification, thereby relieving taxpayers from late fee charges for delays within that period.


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