Late fee waiver for delayed GSTR 4 filings during the amnesty window; excess fees waived and full waiver if state tax is nil. The amendment waives specified portions of the late fee under section 47 for registered persons who failed to furnish FORM GSTR 4 for quarters July 2017-March 2019 or financial years 2019 20-2021 22 by the due date but who furnish those returns between 1 April 2023 and 30 June 2023; amounts in excess of a baseline late fee are waived and the late fee is fully waived where the total state 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 filings during the amnesty window; excess fees waived and full waiver if state tax is nil.
The amendment waives specified portions of the late fee under section 47 for registered persons who failed to furnish FORM GSTR 4 for quarters July 2017-March 2019 or financial years 2019 20-2021 22 by the due date but who furnish those returns between 1 April 2023 and 30 June 2023; amounts in excess of a baseline late fee are waived and the late fee is fully waived where the total state tax payable in the return is nil.
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