https://www.taxtmi.com/notifications?id=135931 Amendment inserts a proviso waiving specified portions of the late fee liability for registered persons who fail to furnish FORM GSTR-4 by the due date from the financial year 2021-22 onward, providing a lower waiver threshold for returns with nil State tax and a higher threshold for other registered persons, thus limiting enforceable late fee exposure for those categories. en-us Wed, 16 Jun 2021 00:00:00 +0530 Tue, 22 Jun 2021 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135931 Amendment inserts a proviso waiving specified portions of the late fee liability for registered persons who fail to furnish FORM GSTR-4 by the due date from the financial year 2021-22 onward, providing a lower waiver threshold for returns with nil State tax and a higher threshold for other registered persons, thus limiting enforceable late fee exposure for those categories. Notifications GST - States Wed, 16 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135931