https://www.taxtmi.com/notifications?id=138142 Waiver of late fee is provided for delay in furnishing returns in FORM GSTR-4 for the financial year 2021-22 onwards. The amendment waives specified portions of the late fee payable under section 47 where returns are not filed by the due date: where total central tax in the return is nil, the waiver removes late fee amounts above a lower threshold; for other registered persons, it removes late fee amounts above a higher threshold. The amendment is effective from June first, 2021. en-us Mon, 24 Jan 2022 00:00:00 +0530 Fri, 22 Apr 2022 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138142 Waiver of late fee is provided for delay in furnishing returns in FORM GSTR-4 for the financial year 2021-22 onwards. The amendment waives specified portions of the late fee payable under section 47 where returns are not filed by the due date: where total central tax in the return is nil, the waiver removes late fee amounts above a lower threshold; for other registered persons, it removes late fee amounts above a higher threshold. The amendment is effective from June first, 2021. Notifications GST - States Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138142