Composite Scheme

Late Fees and Penalty

A penalty of Rs. 200 per day is levied if the GSTR-4 is not filed.

The maximum penalty that can be charged is  Rs. 5,000.

Also, if the GSTR-4 is not filed for a given quarter, then the taxpayer cannot file the next quarter’s return either.

Latest Update

As per Latest Notification 73/2017 late fees for GSTR-4 has been reduced to Rs. 50 per day of default.  Also, the late fees for NIL return in GSTR-4 have been reduced to Rs. 20 per day of delay.