Compfie | Notification regarding Waiver of late fee for delay in filing of return in FORM GSTR-4 (Notification dated – 04.06.2021)

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Notification regarding Waiver of late fee for delay in filing of return in FORM GSTR-4 (Notification dated – 04.06.2021) – Govt. of Karnataka

In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:
“Provided 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 than those covered under clause (i).”