Late fee waiver for delayed GSTR-4 filings restores relief for taxpayers who filed within the specified waiver window. The Punjab Government amended its notification to waive the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the specified financial year for the period from 1 May 2022 to 30 June 2022; the amendment is deemed effective from 26 May 2022.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-4 filings restores relief for taxpayers who filed within the specified waiver window.
The Punjab Government amended its notification to waive the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the specified financial year for the period from 1 May 2022 to 30 June 2022; the amendment is deemed effective from 26 May 2022.
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