Late fee waiver for delayed GSTR-4 filing extends compliance relief under the Uttarakhand GST framework. Late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22 is waived for the specified period under the Uttarakhand Goods and Services Tax framework. The amendment inserts an additional proviso in the existing notification governing waiver of late fee, and extends relief for returns filed during the stated compliance window.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-4 filing extends compliance relief under the Uttarakhand GST framework.
Late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22 is waived for the specified period under the Uttarakhand Goods and Services Tax framework. The amendment inserts an additional proviso in the existing notification governing waiver of late fee, and extends relief for returns filed during the stated compliance window.
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