https://www.taxtmi.com/notifications?id=135448 The proviso waives late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2020 but furnish the return within the notified period: late fee in excess of two hundred and fifty rupees is waived, and the late fee is fully waived where the total amount of central tax payable in the return is nil. en-us Mon, 21 Sep 2020 00:00:00 +0530 Mon, 05 Apr 2021 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135448 The proviso waives late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2020 but furnish the return within the notified period: late fee in excess of two hundred and fifty rupees is waived, and the late fee is fully waived where the total amount of central tax payable in the return is nil. Notifications GST - States Mon, 21 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135448