Notification regarding waiver of late fee payable for failing to furnish rerun GSTR-4 (dated – 18.11.2021) – Govt. of NCT Delhi.
View PdfNotification regarding waiver of late fee payable for failing to furnish rerun GSTR-4 (dated – 18.11.2021) – Govt. of NCT Delhi.
- In the said notification, after the third 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)”.
