GOODS & SERVICES TAX UPDATE-175 by ICAI Indirect Tax Committee
GOODS & SERVICES TAX UPDATE-175 1. Reduction/waiver of late fee if Forms GSTR-4, GSTR-9 & GSTR-10 of earlier periods are filed within April-June 2023 Default Reduced late fee Condition Non-filing of Form GSTR-4 (Return for composition supplier) for quarters falling between the period July 2017 to March 2019 or the financial years from 2019-20 to 2021-22, by… Read More »