Amnesty to GSTR-4 non-filers

Last updated: 03 April 2023

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The Central Government has announced a waiver on late fees for GSTR-4 returns that were not filed by the due date. This waiver applies to returns for the quarters from July 2017 to March 2019 and for the financial years 2019-20 to 2021-22. To avail this relief, eligible taxpayers must furnish their GSTR-4 returns between 1st April 2023 and 30th June 2023.

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION NO.02/2023CENTRAL TAX New Delhi, the 31st March,2023 G.S.R.....(E). - In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017

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FAQ :

This notification provides a waiver on late fees for taxpayers who failed to file their GSTR-4 returns by the due date.

The waiver covers GSTR-4 returns for the quarters from July 2017 to March 2019 and for the financial years 2019-20 to 2021-22.

The GSTR-4 returns must be furnished between 1st April 2023 and 30th June 2023 to benefit from the late fee waiver.

The 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.

Registered persons who failed to furnish their GSTR-4 returns for the specified periods by the due date but will furnish them between 1st April 2023 and 30th June 2023 are eligible.