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 - 67/2020 - Central GST (CGST)

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Late fee waiver for delayed GSTR-4 returns: partial waiver for fees and full waiver if central tax payable is nil. Relief is provided to registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 if they furnish those returns between 22 September 2020 and 31 October 2020; late fee in excess of two hundred and fifty rupees shall be waived, and the late fee shall be fully waived where the total amount of central tax payable in the return is nil, by amendment to the existing notification under the Central Tax framework.

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Late fee waiver for delayed GSTR-4 returns: partial waiver for fees and full waiver if central tax payable is nil.

Relief is provided to registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 if they furnish those returns between 22 September 2020 and 31 October 2020; late fee in excess of two hundred and fifty rupees shall be waived, and the late fee shall be fully waived where the total amount of central tax payable in the return is nil, by amendment to the existing notification under the Central Tax framework.

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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 - 67/2020 - Central GST (CGST)

Late fee waiver for delayed GSTR-4 returns: partial waiver for fees and full waiver if central tax payable is nil.

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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 - 67/2020 - Central GST (CGST)

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Late fee waiver for delayed GSTR-4 returns: partial waiver for fees and full waiver if central tax payable is nil.

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