Amendment of notification no.03/ST-2, dated 09.01.2018 to rationalize late fee imposed under section 47 of the HGST Act, 2017 for late filing of return in FORM GSTR-4 from FY 2021-22 onwards under the HGST Act, 2017 https://www.taxtmi.com/notifications?id=136029 Amendment to the state notification revises the late fee regime for FORM GSTR-4 from fiscal year 2021-22 by inserting a proviso that waives the portion of total late fee payable which exceeds specified thresholds, with separate thresholds for returns showing no state tax liability and for other registered persons, thereby capping late fee exposure for delayed filers. en-us Thu, 01 Jul 2021 00:00:00 +0530 Thu, 01 Jul 2021 19:47:00 +0530 TaxTMI RSS Generator Amendment of notification no.03/ST-2, dated 09.01.2018 to rationalize late fee imposed under section 47 of the HGST Act, 2017 for late filing of return in FORM GSTR-4 from FY 2021-22 onwards under the HGST Act, 2017 https://www.taxtmi.com/notifications?id=136029 Amendment to the state notification revises the late fee regime for FORM GSTR-4 from fiscal year 2021-22 by inserting a proviso that waives the portion of total late fee payable which exceeds specified thresholds, with separate thresholds for returns showing no state tax liability and for other registered persons, thereby capping late fee exposure for delayed filers. Notifications GST - States Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136029