Late fee waiver for delayed GSTR-4 filings permits partial or full waiver if central tax liability is nil. The amendment inserts a proviso waiving the portion of the late fee payable under section 47 in excess of two hundred and fifty rupees, and fully waiving the late fee where the total central tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 or for financial years 2019-20 to 2021-22 by the due date but who furnish those returns between 1 April 2023 and 30 June 2023.
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 permits partial or full waiver if central tax liability is nil.
The amendment inserts a proviso waiving the portion of the late fee payable under section 47 in excess of two hundred and fifty rupees, and fully waiving the late fee where the total central tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 or for financial years 2019-20 to 2021-22 by the due date but who furnish those returns between 1 April 2023 and 30 June 2023.
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