Madhya Pradesh Government waives off the late fees on Filing of Return in FORM GSTR-4

The State Government of Madhya Pradesh, on recommendation of the council has waived off the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR- 4 by the due date under Section 47 of the Madhya Pradesh Goods and Services Tax Act, 2017, which is in excess of an amount of rupees Twenty Five (Rs. 25/-) for every day during which such failure continues.

Where the total amount of State tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of October, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of rupees ten (Rs. 10/-) for every day during which such failure continues.

[No. F A-3-93/2017/1/V (162)]

 

URL: http://govtpressmp.nic.in/pdf/extra/2017-12-29-697.pdf