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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4 - F.12(1)FD/Tax/2021-18 - Rajasthan SGST

Extract

..... GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 04, 2021 In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No.9 of 2017) (hereafter in this notificatio .....

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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4 - F.12(1)FD/Tax/2021-18 - Rajasthan SGST

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..... 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived - (i) which is in excess of two hundred and fifty rupees where the total amount of state tax payable in the said return is ni .....

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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4 - F.12(1)FD/Tax/2021-18 - Rajasthan SGST

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