Late fee waiver for delayed GSTR-4 filings: relief granted if the return is filed within the prescribed notification window. The amendment waives the late fee payable under section 47 for registered persons who failed to furnish FORM GSTR 4 for the quarters from July 2017 to September 2018 by the due date, provided they furnish those returns during the period from 22 December 2018 to 31 March 2019. This insertion modifies the earlier notification and limits the relief exclusively to the amount of late fee for returns filed in the prescribed window.
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Late fee waiver for delayed GSTR-4 filings: relief granted if the return is filed within the prescribed notification window.
The amendment waives the late fee payable under section 47 for registered persons who failed to furnish FORM GSTR 4 for the quarters from July 2017 to September 2018 by the due date, provided they furnish those returns during the period from 22 December 2018 to 31 March 2019. This insertion modifies the earlier notification and limits the relief exclusively to the amount of late fee for returns filed in the prescribed window.
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