Late fee waiver for GSTR-4 returns: excess fees waived and full waiver if state tax payable is nil. The notification inserts a proviso allowing waiver of late fee exceeding two hundred and fifty rupees and full waiver where total state tax in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017-March 2019 or financial years 2019-20-2021-22 by the due date but furnish the return 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 GSTR-4 returns: excess fees waived and full waiver if state tax payable is nil.
The notification inserts a proviso allowing waiver of late fee exceeding two hundred and fifty rupees and full waiver where total state tax in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017-March 2019 or financial years 2019-20-2021-22 by the due date but furnish the return between 1 April 2023 and 30 June 2023.
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