Late fee waiver for GSTR-4 non-filers who filed delayed returns during the specified filing window, easing GST compliance. Amendment adds a proviso waiving late fee such that amounts in excess of two hundred and fifty rupees are waived and fully waived where state tax payable is nil, for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years by the due date but furnished those returns between April 2023 and June 2023; the notification is deemed effective from 31st March 2023.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-4 non-filers who filed delayed returns during the specified filing window, easing GST compliance.
Amendment adds a proviso waiving late fee such that amounts in excess of two hundred and fifty rupees are waived and fully waived where state tax payable is nil, for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years by the due date but furnished those returns between April 2023 and June 2023; the notification is deemed effective from 31st March 2023.
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