Late fee waiver for delayed GSTR 4 filings: excess waived and full waiver where state tax liability is nil. An amendment provides a time limited waiver of late fees for registered persons who furnished FORM GSTR 4 for specified past periods within the prescribed window in 2023: amounts of late fee above a modest fixed sum are waived, and a full waiver applies where the return shows nil state tax payable.
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: excess waived and full waiver where state tax liability is nil.
An amendment provides a time limited waiver of late fees for registered persons who furnished FORM GSTR 4 for specified past periods within the prescribed window in 2023: amounts of late fee above a modest fixed sum are waived, and a full waiver applies where the return shows nil state tax payable.
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