Waives the late fee payable for failure to furnish the return in FORM GSTR-4 - 73/2017 - Central GST (CGST)

Late-fee waiver for GSTR-4 returns permits capped or full waiver depending on tax liability and filing window.

Waiver of late fee for failure to furnish FORM GSTR-4 varies by central tax liability and specified filing windows: registered persons who failed to file by due dates may obtain waiver relief subject to capped amounts or full waiver if the return shows nil central tax, with multiple time limited provisos extending relief for specified quarters, financial years, and for taxpayers in Ladakh, and with ongoing thresholds distinguishing nil-tax returns from others.