https://www.taxtmi.com/notifications?id=140039 Amendment inserts a proviso waiving late fee liability under the Act in excess of a minimal amount, and fully waiving late fee where total State tax payable in FORM GSTR-4 is nil, for registered persons who failed to file specified past returns but furnish those returns within the prescribed compliance window in 2023 for the stated quarterly and financial year periods. en-us Mon, 24 Apr 2023 00:00:00 +0530 Tue, 25 Apr 2023 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140039 Amendment inserts a proviso waiving late fee liability under the Act in excess of a minimal amount, and fully waiving late fee where total State tax payable in FORM GSTR-4 is nil, for registered persons who failed to file specified past returns but furnish those returns within the prescribed compliance window in 2023 for the stated quarterly and financial year periods. Notifications GST - States Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140039