Important Notification: Waiver of Late Fee for GSTR-4 Non-Filing

The Central Government, under section 128 of the Central Goods and Services Tax Act, 2017, grants relief.

Late fee for failure to submit FORM GSTR-4 by the due date is waived, subject to conditions. Late fee exceeding twenty-five rupees per day for each day of delay is waived.

For returns with nil central tax payable, late fee exceeding ten rupees per day is waived. This waiver aims to ease compliance burden on registered persons.

Businesses are urged to adhere to filing deadlines to avoid penalties. For further details, refer to the official notification issued by the Government of India.