Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.

Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. https://www.taxtmi.com/notifications?id=135734 An amendment under section 128 inserts a proviso waiving late fee for delayed FORM GSTR-4 returns for financial year 2021-22 onwards: amounts in excess of two hundred and fifty rupees are waived where central tax payable is nil, and amounts in excess of one thousand rupees are waived for other registered persons. en-us Tue, 01 Jun 2021 00:00:00 +0530 Wed, 02 Jun 2021 09:48:00 +0530 TaxTMI RSS Generator Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. https://www.taxtmi.com/notifications?id=135734 An amendment under section 128 inserts a proviso waiving late fee for delayed FORM GSTR-4 returns for financial year 2021-22 onwards: amounts in excess of two hundred and fifty rupees are waived where central tax payable is nil, and amounts in excess of one thousand rupees are waived for other registered persons. Notifications GST Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135734