Late fee waiver for GSTR-4 non-filers: excess fees waived and full waiver where state tax is nil if filed within the window. Amendment waives late fee amounts in excess of two hundred and fifty rupees and fully waives late fees where total State tax payable is nil for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years but furnish those returns during the prescribed filing window in 2023, under the Odisha Goods and Services Tax Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-4 non-filers: excess fees waived and full waiver where state tax is nil if filed within the window.
Amendment waives late fee amounts in excess of two hundred and fifty rupees and fully waives late fees where total State tax payable is nil for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years but furnish those returns during the prescribed filing window in 2023, under the Odisha Goods and Services Tax Act, 2017.
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