unnikrishnan P (Tax Practitioner) 28 September 2021
Dhirajlal Rambhia (SEO Sai Gr. Hosp.) 29 September 2021
The late fee for delay in furnishing of FORM GSTR-4 by composition taxpayers to be capped to Rs 500 (Rs 250 CGST + Rs 250 SGST) per return, if tax liability is nil in the return,
and Rs 2000 (Rs 1000 CGST + Rs 1000 SGST) per return for others.