Annual return gstr-4 late fees waiver 19-20

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Kollipara Sundaraiah

Kollipara Sundaraiah (Querist)
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23 December 2020 A gst registered composite scheme dealer Annual return 19-20 gstr4 late fees waiver .

Asha Kanta Sharma

Asha Kanta Sharma

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27 December 2020 CBIC notifies waiver/reduction in late fee for not furnishing FORM GSTR-4 (Return for composition dealer) for 2017-18 and 2018-19 & FORM GSTR-10 (Final Return) subject to conditions; States that, late fee payable in excess of Rs.250 shall stand fully waived where tax payable is NIL for persons who failed to furnish GSTR-4 for quarters July 2017 to March 2020 by due date but furnish said return between September 22, 2020 to October 31, 2020;