Waiver of amount of late fee payable under section 47 of CGST Act - Seeks to amend Notification No. 73/2017– Central Tax, dated the 29th December, 2017 - 02/2023 - Central GST (CGST)

Late fee waiver for delayed GSTR-4 returns allows excess fees to be waived if filed within the specified filing window.

For registered persons who failed to furnish FORM GSTR-4 for specified earlier periods but file between 1 April 2023 and 30 June 2023, the amendment provides that the late fee payable under section 47 of the CGST Act in excess of two hundred and fifty rupees shall be waived, and the entire late fee shall be waived where the total central tax payable in the return is nil.