Late fee waiver: excess fees waived and full waiver where state tax is nil if returns filed in amnesty window. The amendment inserts a proviso waiving late fee amounts in excess of two hundred and fifty rupees and fully waiving late fees where the total state tax payable in FORM GSTR-4 is nil, for registered persons who failed to furnish returns for quarters July 2017-March 2019 or financial years 2019-20-2021-22 by the due date but who furnish those returns between 1 April 2023 and 30 June 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: excess fees waived and full waiver where state tax is nil if returns filed in amnesty window.
The amendment inserts a proviso waiving late fee amounts in excess of two hundred and fifty rupees and fully waiving late fees where the total state tax payable in FORM GSTR-4 is nil, for registered persons who failed to furnish returns for quarters July 2017-March 2019 or financial years 2019-20-2021-22 by the due date but who furnish those returns between 1 April 2023 and 30 June 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
