Extension of late fee waiver for delayed GSTR-4 filing; state notification substitutes the prior deadline to extend relief. Extension of the waiver of late fees for delayed filing of Form GSTR-4 by substituting the original cutoff date in the fifth proviso of the earlier notification with a later date, thereby extending the period during which taxpayers may claim the late fee waiver; the amendment is issued by state finance department notification under the Act and effected by textual substitution.
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.
Extension of late fee waiver for delayed GSTR-4 filing; state notification substitutes the prior deadline to extend relief.
Extension of the waiver of late fees for delayed filing of Form GSTR-4 by substituting the original cutoff date in the fifth proviso of the earlier notification with a later date, thereby extending the period during which taxpayers may claim the late fee waiver; the amendment is issued by state finance department notification under the Act and effected by textual substitution.
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