Late fee waiver for GSTR-4 returns: excess fees waived and fully waived where state tax payable nil for eligible filers. The amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who file FORM GSTR-4 for quarters from July 2017 to March 2019 or financial years 2019-20 to 2021-22 between 1 April 2023 and 30 June 2023; it fully waives late fee where the total State tax payable in the return is nil. The change inserts a proviso into the earlier notification and is made effective retrospectively 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 for GSTR-4 returns: excess fees waived and fully waived where state tax payable nil for eligible filers.
The amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who file FORM GSTR-4 for quarters from July 2017 to March 2019 or financial years 2019-20 to 2021-22 between 1 April 2023 and 30 June 2023; it fully waives late fee where the total State tax payable in the return is nil. The change inserts a proviso into the earlier notification and is made effective retrospectively from 31 March 2023.
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