LATE FEE FOR GSTR4 FY 22-23

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This discussion clarifies the late fee for GSTR-4 for the financial year 2022-23 under the Amnesty Scheme. For nil returns, no late fee is applicable. However, for non-nil returns, a late fee of Rs 500 (Rs 250 CGST + Rs 250 SGST) is charged. Previous reductions for FYs 2019-20 to 2021-22 and earlier quarters are also mentioned.

MALAY DAS

MALAY DAS (Querist)

27 August 2023 RESPECTED SIR
WHAT IS LATE FEE CHARGED OF GSTR4 FY 22-23 IN AMENISTY SCHEME . PLEAS ADVICE THANKS

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

28 August 2023 Late fees payable under Amnesty Scheme
Total amount of central tax payable is NIL No late fees payable
Any other case late fee payable: INR 500 (i.e. INR 250 CGST + INR 250 SGST)

MALAY DAS

MALAY DAS (Querist)

28 August 2023 thanks for reply but sir it was up to 31st june 2023. HERE SHOW LATE FEE 1000 CGST AND 1000 SGST . IT IS NOT A NIL RETURN. PLEASE ADVICE

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

28 August 2023 The late fee for filing GSTR-4 returns for the FYs 2019-20 to 2021-22 and for the quarters from July 2017 to March 2019 has been reduced to nil for nil returns and Rs 500 for other than nil returns.

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