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Waiver of late fee for GST 4

jacinthamary (accountant) (874 Points)

22 September 2020

Is late fee waived for GST 4 from Jul 2017 for belated returns if filed before 30th of Sep 2020?

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Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 22 September 2020

Yes, Notification No. 67/2020: Late fee payable under Section 47 in excess of ₹ 500 (250 CGST + 250 SGST) shall stand waived & 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 furnishes said Return between 22 September, 2020 to 31 October, 2020

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jacinthamary (accountant) (874 Points)
Replied 22 September 2020

What about late fee paid before

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 22 September 2020

In Past, also there was waiver of late fee for GSTR 1 , GSTR 3B ect.. in those cases was refund of late fee paid before those waiver is given ???

For GSTR 4 also there is nothing mentioned regarding same, I think Not giving the refund of already paid late fee could discourage the honest taxpayers who have already paid such late fees and it goes upon the biased nature. So, we can expect that government should consider the subject matter and give a clarity on claiming the refund of the late fee which is already paid...