Notification waiving the late fee to furnish the return in Form GSTR-4 (dated – 24.05.2023) -Government of MaharashtraView Pdf
– Notification waiving the late fee to furnish the return in Form GSTR-4 (dated – 24.05.2023) -Government of Maharashtra.
- The Government of Maharashtra, vide a notification, amended notification NO. MGST-1018/C.R. 03 /Taxation-1, [73/2017-State Tax], dated the 29th December 2017, inserting a proviso waiving the amount of late fee payable under section 47 of the said Act, for furnishing the return in Form GSTR-4 for the Financial years from 2019-20 to 2021-22, which is in excess of two hundred and fifty rupees. Additionally, the late fee is fully waived, for the said period, where the total amount of state tax payable in the said return is nil. Please refer to the notification for more details.