CBIC Waives Late Fees In Case Of FORM GSTR-4 For The Periods From July-2017 Till FY 2021-22

The Central Board Of Indirect Taxes and Customs has waived the late fees in the case of FORM GSTR-4 for the periods from July-2017 to FY 2021-22 where the total amount of central tax payable in the return is nil.The Central Government amended Notification No. The Central Board Of Indirect Taxes and Customs has waived the late fees in the case of FORM GSTR-4 for the periods from July-2017 to FY 2021-22 where the total amount of central tax payable in the return is nil. The notification relates to the extension waiver of the late fee for delay in filing FORM GSTR-4 till 28 July 2022. “Provided also that the amount of 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 fail to furnish the return in FORM GSTR-4 for the quarters from July 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April 2023 to the 30th day of June 2023,” the notification read.