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TMI BlogWaives the late fee payable for failure to furnish the return in FORM GSTR-4X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the total amount of central tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i). ] 5 [ Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 77/2018 Central Tax dated 31-12-2018 2. Inserted vide NOTIFICATION No. 67/2020 Central Tax dated 21-09-2020 3. Inserted vide NOTIFICATION NO. 93/2020-Central Tax dated 22-12-2020 4. Inserted vide NOTIFICATION NO. 21/2021 Central Tax dated 01-06-2021 5. Inserted vide NOTIFICATION NO. 07/2022 Central Tax dated 26-05-2022 6. Substituted vide NOTIFICATION ..... X X X X Extracts X X X X X X X X Extracts X X X X
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