https://www.taxtmi.com/notifications?id=134246 The amendment adds a proviso waiving late fee amounts in excess of a fixed nominal sum, and fully waiving late fee where the state tax payable in FORM GSTR-4 is nil, for composition taxpayers who failed to furnish returns for the specified quarters by the due date but furnish those returns within the prescribed filing window; the notification deems the amendment effective from the stated retrospective commencement date. en-us Wed, 23 Sep 2020 00:00:00 +0530 Mon, 05 Oct 2020 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134246 The amendment adds a proviso waiving late fee amounts in excess of a fixed nominal sum, and fully waiving late fee where the state tax payable in FORM GSTR-4 is nil, for composition taxpayers who failed to furnish returns for the specified quarters by the due date but furnish those returns within the prescribed filing window; the notification deems the amendment effective from the stated retrospective commencement date. Notifications GST - States Wed, 23 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134246