Waiver of amount of late fee payable under section 47 of CGST Act - Seeks to amend Notification No. 73/2017– Central Tax, dated the 29th December, 2017 - 02/2023 - Central GST (CGST)

📋

Contents

Note

Bookmark

For full text, please login

Verification Pending

The Email Id has not been verified. Click on the link we have sent on

Didn't receive the mail? Resend Mail

Don't have an account? Register Here

Late fee waiver for delayed GSTR-4 returns allows excess fees to be waived if filed within the specified filing window. For registered persons who failed to furnish FORM GSTR-4 for specified earlier periods but file between 1 April 2023 and 30 June 2023, the amendment provides that the late fee payable under section 47 of the CGST Act in excess of two hundred and fifty rupees shall be waived, and the entire late fee shall be waived where the total central tax payable in the return is nil.

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 returns allows excess fees to be waived if filed within the specified filing window.

For registered persons who failed to furnish FORM GSTR-4 for specified earlier periods but file between 1 April 2023 and 30 June 2023, the amendment provides that the late fee payable under section 47 of the CGST Act in excess of two hundred and fifty rupees shall be waived, and the entire late fee shall be waived where the total central tax payable in the return is nil.

Full Summary is available for active users!

Note: It is a system-generated summary and is for quick reference only.

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Notifications

Notifications

Waiver of amount of late fee payable under section 47 of CGST Act - Seeks to amend Notification No. 73/2017– Central Tax, dated the 29th December, 2017 - 02/2023 - Central GST (CGST)

Late fee waiver for delayed GSTR-4 returns allows excess fees to be waived if filed within the specified filing window.

Topics

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Notifications

Notifications

Waiver of amount of late fee payable under section 47 of CGST Act - Seeks to amend Notification No. 73/2017– Central Tax, dated the 29th December, 2017 - 02/2023 - Central GST (CGST)

Print Options

Username/Email Address

Password

The Email Id has not been verified. Click on the link we have sent on

Late fee waiver for delayed GSTR-4 returns allows excess fees to be waived if filed within the specified filing window.

Topics