Late Fee Amnesty for return non-filers allows waiver of excess late fees and full waiver where state tax nil. Amendment inserts a proviso waiving late fee liability under the Act in excess of a minimal amount, and fully waiving late fee where total State tax payable in FORM GSTR-4 is nil, for registered persons who failed to file specified past returns but furnish those returns within the prescribed compliance window in 2023 for the stated quarterly and financial year periods.
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 Amnesty for return non-filers allows waiver of excess late fees and full waiver where state tax nil.
Amendment inserts a proviso waiving late fee liability under the Act in excess of a minimal amount, and fully waiving late fee where total State tax payable in FORM GSTR-4 is nil, for registered persons who failed to file specified past returns but furnish those returns within the prescribed compliance window in 2023 for the stated quarterly and financial year periods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
