Late Fee capped to Rs. 500 for FORM GSTR-10 & GSTR-4

The Central Board of Indirect Taxes and Customs (CBIC) waived off the late fee payable for failure to furnish the return in FORM GSTR-4 and FORM GSTR-10. 

• Late filling fees in case of delayed filing of GSTR-4 for the period July 2017 to March 2020 2019* has been waived off fully in case of NIL tax liability and restricted to Rs. Rs 500 (Rs. 250 CGST + Rs. 250 SGST) per return in other case if Assessee furnishes the said return between the period from 22th day of September, 2020 to 31st day of October, 2020 vide Notification No. 67/2020 - Central Tax dated 21/09/2020.

*Corrigendum to 67/2020-Central Tax

• Late fees capped at Rs. 500 for delay in filing Final Return in Form GSTR 10 if it is filed between 22/09/2020 to 31/12/2020 vide Notification No. 68/2020 – Central Tax dated 21/09/2020. A taxpayer whose GST registration has either been cancelled or surrendered is required to file GSTR-10. Rs. 500 is sum total of fine under Both CGST and SGST Law.

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

Notification No. 67/2020 – Central Tax

(Amended vide Corrigendum to 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: –

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 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020.”.

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

Notification No. 68/2020 – Central Tax

(Amended vide Corrigendum to 68/2020-Central Tax)

New Delhi, the 21st September, 2020

G.S.R. 573(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), the Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of December, 2020.”

  Report