Notification regarding rationalization of late fee for delay in filing of return in FORM GSTR-4 (dated – 03.08.2021) – Govt. of Andhra Pradesh

• 04th, August 2021
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Notification regarding rationalization of late fee for delay in filing of return in FORM GSTR-4 (dated – 03.08.2021) – Govt. of Andhra Pradesh

• The following proviso shall be inserted:
• ” Provide also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived-
• Which is in excess of two hundred and fifty rupees where the total amount of State tax payable in the said return is nil;
• Which is in excess of one thousand rupees for the registered persons other that those covered under clause (I).”