Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.

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.... person who fail to furnish return in FORM GSTR- 4 - Notification - Orders - Issued. REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 62 Dated: 22-07-2021 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 of 2017), (hereafter in this notification referred to as the said Act), the State Government, on the recom....