https://www.taxtmi.com/notifications?id=140045 The amendment inserts a proviso waiving the portion of the late fee payable under section 47 in excess of two hundred and fifty rupees, and fully waiving the late fee where the total central tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 or for financial years 2019-20 to 2021-22 by the due date but who furnish those returns between 1 April 2023 and 30 June 2023. en-us Mon, 10 Apr 2023 00:00:00 +0530 Wed, 26 Apr 2023 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140045 The amendment inserts a proviso waiving the portion of the late fee payable under section 47 in excess of two hundred and fifty rupees, and fully waiving the late fee where the total central tax payable in the return is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 or for financial years 2019-20 to 2021-22 by the due date but who furnish those returns between 1 April 2023 and 30 June 2023. Notifications GST - States Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140045