No late fees payable for filing of Nil GSTR-4 returns from July 2017 to March 2019

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Waiver/reduction of late fees for filing of GSTR-4 for the period of July 2017 to March 2019*

Waiver of late fess for filing of NIL GSTR-4 for the period of July 2017 to March 2020

CBIC vide notification no 67/2020 dated 21st September 2020,  has fully waived late fees payable in respect of filing of NIL GSTR-4 (Return by Composition dealer) for the period of July 2017 to March 2019* if such pending returns are filed between 22nd September 2020 to 31st October 2020. 

However, late fees for GSTR-4 with tax liability late fees restricted to Rs.500/- per return.

The notification provides big relief to composition dealers who have not filed GSTR-4 returns since July-2017. 

*Vide CORRIGENDUM No (G.S.R. 577(E)) to notification 67/2020-CGST issued on 22nd September 2020 .

Summary of the Notification 67/2020-CGST dated 22/09/2020

FormFor any Tax period of the FYLate fees, if Tax liability is NILLate fees, in case of any Tax Liability
GSTR-4 (Quarterly Return)2017-18 & 2018-19No late FeeRs 500 per return (Rs 250 for CGST & Rs 250 for SGST)

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