Late fee waiver for GSTR-4 non-filers allows capped waiver and full waiver where tax liability is nil upon filing within specified period. The notification waives late fee liability for registered persons who furnish FORM GSTR-4 for specified quarters and financial years within the prescribed amnesty window: fees in excess of two hundred and fifty rupees are waived, and late fee is fully waived where the total state tax payable in the return is nil, subject to filing during the designated 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 allows capped waiver and full waiver where tax liability is nil upon filing within specified period.
The notification waives late fee liability for registered persons who furnish FORM GSTR-4 for specified quarters and financial years within the prescribed amnesty window: fees in excess of two hundred and fifty rupees are waived, and late fee is fully waived where the total state tax payable in the return is nil, subject to filing during the designated period.
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