Waiver of Late Fee for GSTR-4 Returns

Notification G.S.R.....(E) amends the Central Goods and Services Tax Act, 2017, regarding late fee waivers for GSTR-4 returns. Following recommendations from the Council, the Central Government introduces amendments to Notification No. 73/2017– Central Tax.

A new proviso is inserted, waiving late fees under section 47 of the Act for registered persons who failed to file GSTR-4 returns for quarters from July 2017 to September 2018 by the due date. The waiver applies if the GSTR-4 returns are filed between December 22, 2018, and March 31, 2019.

Dr. Sree Parvathy S.L., Under Secretary to the Government of India, oversees the implementation of this waiver. This waiver aims to provide relief to registered taxpayers and encourage compliance by offering flexibility in meeting regulatory requirements.

The amendment seeks to streamline the process and alleviate financial burdens on taxpayers, promoting smoother tax compliance procedures.