The Government of Rajasthan vide notification dated April 01, 2023 has provided that the amount of late fee payable which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of state tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date, subject to following condition:
- The taxpayer shall furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023.
