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    <title>Late fee for filing GSTR 4, in excess of 25 per day and for NIL GSTR 4 10 per day has been weived off</title>
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    <description>The State permits waiver of the late fee under section 47 for failure to furnish FORM GSTR-4 by the due date: fees in excess of twenty five rupees per day are waived; where the return shows nil State tax liability, fees in excess of ten rupees per day are waived, pursuant to authority under section 128 of the State GST Act and on Council recommendations.</description>
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      <description>The State permits waiver of the late fee under section 47 for failure to furnish FORM GSTR-4 by the due date: fees in excess of twenty five rupees per day are waived; where the return shows nil State tax liability, fees in excess of ten rupees per day are waived, pursuant to authority under section 128 of the State GST Act and on Council recommendations.</description>
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