GSTR 4 and Amnesty
unnikrishnan P (Tax Practitioner) (196 Points)
28 September 2021unnikrishnan P (Tax Practitioner) (196 Points)
28 September 2021
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177741 Points)
Replied 29 September 2021
Yes.
The late fee for delay in furnishing of FORM GSTR-4 by composition taxpayers to be capped to Rs 500 (Rs 250 CGST + Rs 250 SGST) per return, if tax liability is nil in the return,
and Rs 2000 (Rs 1000 CGST + Rs 1000 SGST) per return for others.