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    <title>Amnesty to GSTR-4 non-filers</title>
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    <description>Amendment grants a late fee waiver to registered persons who failed to furnish FORM GSTR-4 for specified past periods but submit those returns between 1 April 2023 and 30 June 2023; the waiver removes the portion of late fee exceeding a nominal cap and fully waives late fee where the return shows nil state tax payable, limited to the listed quarters and financial years.</description>
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      <description>Amendment grants a late fee waiver to registered persons who failed to furnish FORM GSTR-4 for specified past periods but submit those returns between 1 April 2023 and 30 June 2023; the waiver removes the portion of late fee exceeding a nominal cap and fully waives late fee where the return shows nil state tax payable, limited to the listed quarters and financial years.</description>
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      <pubDate>Wed, 24 May 2023 00:00:00 +0530</pubDate>
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