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of <h1>Central Government waives and caps late fees under CGST Act Section 47 for GSTR-4 filers with time-bound windows</h1> The Central Government, exercising powers under the CGST Act, waives late fees under section 47 for registered persons who fail to furnish FORM GSTR-4, limiting daily penalties to Rs.25 (or Rs.10 where central tax payable is nil) and providing multiple time-bound blanket waivers and caps for various periods and cohorts: full or partial waiver for specified quarters/financial years if returns are filed within prescribed windows, a general cap of Rs.250 (or full waiver if central tax is nil) for certain periods, differentiated caps of Rs.250/Rs.1,000 from 2021-22 onward, and specific regional/time exceptions as set out in successive notifications.
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