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GSTR 4 and Amnesty

unnikrishnan P (Tax Practitioner) (211 Points)

28 September 2021

One of my clients GSTR 4 for Q3 and Q4 for FY 2017-18 is pending to be filed. I want to know whether the on going amnesty scheme 2021 applies to that GSTR 4 return pending to be filed? The portal now shows a late fee of ten thousand rupees. Please reply.

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (182282 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.