Sikkim Amends GST Act: Late Fees Waived for GSTR-4 Non-Filers from July 2017 to March 2022 u/s 47.
The Government of Sikkim has amended Notification No. 73/2017-State Tax, under the Sikkim Goods and Services Tax Act, 2017. The amendment introduces a proviso waiving late fees exceeding two hundred and fifty rupees under section 47 of the Act. Additionally, the late fee is fully waived for registered persons with no state tax payable if they failed to file FORM GSTR-4 for quarters from July 2017 to March 2019 or for financial years 2019-20 to 2021-22 by the due date, provided they file between April 1, 2023, and June 30, 2023.
Full Summary is availble for active users!
Note: It is a system-generated summary and is for quick
reference only.