1. NOTIFICATION NO. 2/2023-CT DATED 31-03-2023 LATE FEES FOR NON-FILING OF GSTR- 4 COMPOSITION For the Composition dealers who failed to file their GSTR-4 the Late fess is reduced to Rs. 500.00 (SGST-250.00+CGST 250.00) Further if the tax payable is NIL, then NO Late fees is required to be paid.
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