https://www.taxtmi.com/notifications?id=136138 The amendment inserts a proviso waiving part of the late fee under Section 47 for registered persons who fail to furnish FORM GSTR 4 by the due date from financial year 2021 22 onwards: it excludes from recovery late fee amounts below defined thresholds for returns with nil state tax liability and provides a different threshold for other registered persons, thereby limiting the assessable late fee on delayed GSTR 4 filings. en-us Thu, 08 Jul 2021 00:00:00 +0530 Wed, 14 Jul 2021 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136138 The amendment inserts a proviso waiving part of the late fee under Section 47 for registered persons who fail to furnish FORM GSTR 4 by the due date from financial year 2021 22 onwards: it excludes from recovery late fee amounts below defined thresholds for returns with nil state tax liability and provides a different threshold for other registered persons, thereby limiting the assessable late fee on delayed GSTR 4 filings. Notifications GST - States Thu, 08 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136138