Late fee waiver under section 47: excess waived and waived where state tax payable nil for late GSTR-4 filings. Relief waives late fees for registered persons under the Goa GST regime who file FORM GSTR-4 for specified earlier periods within the window 1 April 2023 to 30 June 2023: late fee amounts in excess of Two Hundred and fifty rupees are waived, and late fees are fully waived where the total State tax payable in the return is nil; the notification is deemed effective from 31 March 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 under section 47: excess waived and waived where state tax payable nil for late GSTR-4 filings.
Relief waives late fees for registered persons under the Goa GST regime who file FORM GSTR-4 for specified earlier periods within the window 1 April 2023 to 30 June 2023: late fee amounts in excess of Two Hundred and fifty rupees are waived, and late fees are fully waived where the total State tax payable in the return is nil; the notification is deemed effective from 31 March 2023.
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