Kerala Amends GST Act: Late Fee Waiver for Delayed GSTR-4 Filing from July 2017 to March 2022.

The Government of Kerala has amended a previous notification under the Kerala State Goods and Services Tax Act, 2017. The amendment provides a waiver or reduction of late fees for registered persons who failed to submit FORM GSTR-4 for the quarters from July 2017 to March 2019 or for the financial years from 2019-20 to 2021-22 by the due date. If these returns are submitted between April 1, 2023, and June 30, 2023, the late fee exceeding two hundred and fifty rupees will be waived, and fully waived if no state tax is payable. This amendment is effective from March 31, 2023.

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