1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Assam Government Waives Late Fees for GSTR-4 Non-Filers; Applies to Returns Filed April-June 2023 Under GST Act 2017.</h1> The Government of Assam, under the authority of the Assam Goods and Services Tax Act, 2017, has issued an amendment to a previous notification, allowing an amnesty for late fees on GSTR-4 non-filers. The amendment states that late fees exceeding 250 rupees will be waived, and fees will be fully waived if no state tax is payable, for registered individuals who submit their GSTR-4 returns late for specific periods between July 2017 and March 2022. This waiver applies to returns filed between April and June 2023, effective retroactively from March 31, 2023.