Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020

Last updated: 24 September 2020

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The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification offering a waiver or reduction on late fees for those who failed to file FORM GSTR-4 for the periods July 2017 to March 2020. This waiver is applicable if you file the return between 22nd September 2020 and 31st October 2020. The late fee will be capped at ₹250, or fully waived if no central tax is payable.

Ministry Of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)

Notification No. 67/2020 – Central Tax

New Delhi, the 21st September, 2020

G.S.R. 572(E). - In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/2017– Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1600(E), dated the 29th December, 2017, namely :–

In the said notification: –

(ii) after the second proviso, the following proviso shall be inserted, namely: –

“Provided also that 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, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020 by the due date but furnishes the said return between the period from 22th day of September, 2020 to 31st day of October, 2020.”.

[F. No. CBEC-20/06/08/2019-GST]

PRAMOD KUMAR, Director

Note: The principal notification No. 73/2017-Central Tax, dated 29th December, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1600(E), dated the 29th December, 2017 and was last amended vide notification number 77/2018 – Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 1254(E), dated the 31st December, 2018.

FAQ :

This notification grants a waiver or reduction in late fees for registered persons who did not furnish FORM GSTR-4 for the periods July 2017 to March 2020 by the due date.

The condition is that the GSTR-4 return must be furnished between 22nd September 2020 and 31st October 2020.

The late fee payable under section 47 will be waived in excess of two hundred and fifty rupees. It will be fully waived if the total central tax payable in the return is nil.

The waiver applies to FORM GSTR-4 for the quarters from July 2017 to March 2020.

This notification was issued by the Ministry of Finance (Department of Revenue) through the Central Board of Indirect Taxes and Customs (CBIC).