GST late fee waiver for the delay in filing Form GSTR-4 from July 2017 to March 2022

The CBIC vide Notification No. 02/2023–Central Tax dated March 31, 2023, has issued amendments in its earlier Notification No. 73/2017 – Central Tax dated December 29, 2017 (“Notification No. 73”), which waived the late fee payable for failure to furnish the return in Form GSTR-4 by the due date, in a following manner:

• The new proviso has been inserted in Notification No. 73, to waive the amount of late fee payable under section 47 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), which is more than INR 500 (CGST+SGST) and shall stand fully waived where the total amount of central tax payable in the Form GSTR-4 is nil, for the registered persons:
  • who failed to furnish the return in Form GSTR-4 for the quarters from July 2017 to March 2019 by the due date; or
  • who failed to furnish the return in Form GSTR-4 for the FY 2019-20 to 2021-22 by the due date

but furnish its Form GSTR-4 between the period from April 1, 2023, to June 30, 2023.

The Notification can be accessed at - https://taxinformation.cbic.gov.in/view-pdf/1009685/ENG/Notifications