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    <title>Notification on waiver of late fee payable U/s 47 of the OGST Act,2017 for failure to furnish return (quarterly) in FORM GSTR-4 by the registered persons opting for composition levy which is in excess of Rs. 25/- per each day of default.</title>
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    <description>For registered persons opting for the composition levy who fail to furnish FORM GSTR-4 by the due date, the State Government waives the amount of late fee payable under the return provision to the extent it is in excess of twenty five rupees for every day of default; where the total amount payable in lieu of State Tax in the return is nil, the waiver applies to the extent the late fee is in excess of ten rupees for every day of default.</description>
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    <pubDate>Sat, 30 Dec 2017 00:00:00 +0530</pubDate>
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      <description>For registered persons opting for the composition levy who fail to furnish FORM GSTR-4 by the due date, the State Government waives the amount of late fee payable under the return provision to the extent it is in excess of twenty five rupees for every day of default; where the total amount payable in lieu of State Tax in the return is nil, the waiver applies to the extent the late fee is in excess of ten rupees for every day of default.</description>
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