Master in Accounts & high court Advocate
9615 Points
Posted on 09 September 2021
(3) The maximum late fee for GSTR-4 that can be charged will be restricted to Rs. 500 per return for nil filing and Rs. 2000 for other than nil filing. (1) The due date to file GSTR-4 for FY 2020-21 was extended from 30th April 2021 to 31st May 2021.