Late fee waiver for GSTR-4 return defaults limits excess late fee for nil-tax and other registered persons. Late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date is waived, for financial year 2021-22 onwards, to the extent it exceeds Rs. 250 where the total state tax payable in the return is nil, and to the extent it exceeds Rs. 1,000 for other registered persons. The amendment is deemed to have come into force with effect from 1 June 2021.
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 return defaults limits excess late fee for nil-tax and other registered persons.
Late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date is waived, for financial year 2021-22 onwards, to the extent it exceeds Rs. 250 where the total state tax payable in the return is nil, and to the extent it exceeds Rs. 1,000 for other registered persons. The amendment is deemed to have come into force with effect from 1 June 2021.
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