Late fee waiver for delayed GSTR-4 filing under Section 47 permits waiver for the May-June filing period. A proviso is inserted into Notification No. SRO-15 (11 Jan 2018) waiving the late fee payable under Section 47 for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the period 1 May 2022 to 30 June 2022; the notification is deemed effective from 26 May 2022, issued under powers conferred by section 128 of the Jammu and Kashmir GST Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-4 filing under Section 47 permits waiver for the May-June filing period.
A proviso is inserted into Notification No. SRO-15 (11 Jan 2018) waiving the late fee payable under Section 47 for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the period 1 May 2022 to 30 June 2022; the notification is deemed effective from 26 May 2022, issued under powers conferred by section 128 of the Jammu and Kashmir GST Act, 2017.
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