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Relief to Composition Taxpayers in late fees for delayed filing of Form GSTR-4 (Quarterly Return)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No 67/2020 – Central Tax

New Delhi, the 21st September, 2020

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),
read with section 148 of the said Act, the Government, on the recommendations of the Council,
hereby makes the following further amendments in the notification of the Government of India
in the Ministry of Finance (Department of Revenue), No. 73/2017– Central Tax, dated the 29th

December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 1600(E), dated the 29th December, 2017, namely :–
In the said notification: –
(ii) after the second proviso, the following proviso shall be inserted, namely: –
―Provided also that late fee payable under section 47 of the said Act, shall stand waived
which is in excess of two hundred and fifty rupees and shall stand fully waived where the total
amount of central tax payable in the said return is nil, for the registered persons who failed to
furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the
due date but furnishes the said return between the period from 22nd
day of September, 2020 to 31st day of October, 2020.

[F. No. CBEC-20/06/08/2019-GST]
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 73/2017-Central Tax, dated 29th December, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 1600(E), dated the 29th
December, 2017 and was last amended vide notification number 77/2018 – Central Tax, dated
the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R 1254(E), dated the 31st December, 2018.


  • Relief to Composition Taxpayers in late fees for delayed filing of Form GSTR-4 (Quarterly Return):
  1. Vide Notification No 67/2020 dated 21.09.2020, the taxpayers who were under Composition Scheme, during any period till 31st March, 2019, have been provided relaxation in payment of late fees, on filing Form GSTR-4 (Quarterly Return).
  2. This relaxation is available, if Form GSTR-4 (Quarterly Return) is filed by them, between 22nd Sept., 2020 and 31st Oct., 2020, for any tax period of financial year 2017-18 or 2018-19.
  3. The details are as given below:
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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