Late fee waiver for GSTR 4 non filers: excess fees waived; full waiver if state tax liability is nil upon amnesty filing. The Karnataka amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who did not furnish composition scheme returns for specified past periods, and fully waives late fee where the total State tax declared in the return is nil, provided the outstanding returns are furnished in the prescribed form within the specified amnesty filing 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 GSTR 4 non filers: excess fees waived; full waiver if state tax liability is nil upon amnesty filing.
The Karnataka amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who did not furnish composition scheme returns for specified past periods, and fully waives late fee where the total State tax declared in the return is nil, provided the outstanding returns are furnished in the prescribed form within the specified amnesty filing period.
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