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GST4 4 and GSTR 10 Late Fees Waived Off

Relief in Late Fees for GSTR 4 and GSTR 10

Summary

Relief in late fees to Taxpayers filing Form GSTR-4 or 10 and change in navigation of Comparison of liability declared.

1. Relief to Composition Taxpayers in late fees for delayed filing of Form GSTR-4 (Quarterly Return)

a. As per the Vide Notification No 67/2020 dated 21.09.2020, the taxpayers who were under Composition Scheme, during any period till 31st March, 2019, have been provided relaxation in payment of late fees, on filing Form GSTR-4 (Quarterly Return).


b. This relaxation is available, if Form GSTR-4 (Quarterly Return) is filed by them, between 22nd Sept., 2020 and 31st Oct., 2020, for any tax period of financial year 2017-18 or 2018-19.



Form

For any Tax period of the FY

Late fees, if Tax liability is NIL

Late fees, in case of any Tax Liability

GSTR-4 (Quarterly Return)

2017-18 & 2018-19

No late Fee

Rs. 500 per return (Rs. 250 for CGST & Rs. 250 for SGST)

II. Relief in late fees for delayed filing of Final Return in Form GSTR-10

a. As per the Vide Notification No 68/2020 dated 21.09.2020, the taxpayers who had failed to file final return, in Form GSTR-10, by due date, have been provided relaxation in payment of late fees, on filing of Form GSTR 10 (Final Return).

b. Such taxpayers can now file Form GSTR 10 (Final Return) between 22nd Sept., 2020 and 31st Dec., 2020, by paying a maximum late fee of Rs. 500 (Rs. 250 for CGST & Rs. 250 for SGST).

 

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