Waives the late fee payable for failure to furnish the return in FORM GSTR-4
73/2017 Dated:- 29-12-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 73/2017 – Central Tax
New Delhi, the 29th December, 2017
G.S.R. 1600 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
said return between the period from 22nd December, 2018 to 31st March, 2019.]
2[Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020 by the due date but furnishes the said return between the period from 22th day of September, 2020 to 31st day of October, 2020.]
3[Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 under section 47 of the said Act, from
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
RM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 6[28th day of July, 2022].]
7[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 8[31st day of August, 2023].]
[F. No.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =