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    <title>Amendment in Notification G. O. Ms. No. 21, Revenue (CT-II) Department, dated the January 22, 2018</title>
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    <description>Amendment provides that for registered persons who delayed furnishing Form GSTR-4 for quarters July 2017-March 2019 or financial years 2019-20-2021-22 but filed between 1 April and 30 June 2023, late fee under section 47 in excess of two hundred and fifty rupees is waived, and fully waived where the total Central tax payable in the return is nil; the notification is deemed effective from 31 March 2023.</description>
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      <description>Amendment provides that for registered persons who delayed furnishing Form GSTR-4 for quarters July 2017-March 2019 or financial years 2019-20-2021-22 but filed between 1 April and 30 June 2023, late fee under section 47 in excess of two hundred and fifty rupees is waived, and fully waived where the total Central tax payable in the return is nil; the notification is deemed effective from 31 March 2023.</description>
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