https://www.taxtmi.com/notifications?id=135992 The amendment provides a threshold-based waiver of late fee for registered persons filing FORM GSTR-4 for financial year 2021-22 onwards: where state tax payable is nil, waiver applies to the late fee portion exceeding a lower threshold; for other registered persons a higher threshold applies. The provision limits recoverable late fee to those thresholds and relieves small or low-liability composition filers. The amendment is effective from 1 June 2021 and is issued under powers conferred by the Tamil Nadu Goods and Services Tax Act, 2017. en-us Wed, 02 Jun 2021 00:00:00 +0530 Tue, 29 Jun 2021 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135992 The amendment provides a threshold-based waiver of late fee for registered persons filing FORM GSTR-4 for financial year 2021-22 onwards: where state tax payable is nil, waiver applies to the late fee portion exceeding a lower threshold; for other registered persons a higher threshold applies. The provision limits recoverable late fee to those thresholds and relieves small or low-liability composition filers. The amendment is effective from 1 June 2021 and is issued under powers conferred by the Tamil Nadu Goods and Services Tax Act, 2017. Notifications GST - States Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135992