https://www.taxtmi.com/notifications?id=137432 Amendment inserts a proviso modifying late fee treatment for registered persons who fail to furnish returns in FORM GSTR-4 for financial year 2021-22 onwards, by establishing waiver thresholds for the total amount of late fee payable where the state tax payable is nil and for other registered persons; the amendment is effective from 1 June 2021. en-us Fri, 24 Dec 2021 00:00:00 +0530 Mon, 10 Jan 2022 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137432 Amendment inserts a proviso modifying late fee treatment for registered persons who fail to furnish returns in FORM GSTR-4 for financial year 2021-22 onwards, by establishing waiver thresholds for the total amount of late fee payable where the state tax payable is nil and for other registered persons; the amendment is effective from 1 June 2021. Notifications GST - States Fri, 24 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137432