Late fee waiver for delayed GSTR 4 returns: excess fees waived and full waiver where central tax liability is nil. A proviso is added waiving late fee amounts in excess of two hundred and fifty rupees and fully waiving 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 July 2017 to March 2019 or for financial years 2019-20 to 2021-22 by the due date but file 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 returns: excess fees waived and full waiver where central tax liability is nil.
A proviso is added waiving late fee amounts in excess of two hundred and fifty rupees and fully waiving 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 July 2017 to March 2019 or for financial years 2019-20 to 2021-22 by the due date but file those returns between 1 April 2023 and 30 June 2023.
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