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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Puducherry GST Update: Waiver on Late Fees Over Rs. 250 for GSTR-4 Returns Filed by June 30, 2023, u/s 47.</h1> The Government of Puducherry has amended Notification G.O. Ms. No. 2, dated 3rd January 2018, under the Puducherry Goods and Services Tax Act, 2017. The amendment, effective from 31st March 2023, introduces a waiver for late fees exceeding two hundred and fifty rupees under section 47 of the Act. This waiver applies to registered persons who failed to file FORM GSTR-4 returns for quarters from July 2017 to March 2019 or financial years 2019-20 to 2021-22 by the due date, provided they file the returns between 1st April 2023 and 30th June 2023.
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