Notification No. 73/2017
Date: December 29, 2026
Subject: Waiver and reduction of late fee for delayed filing of GSTR-4 by composition taxpayers
Description:
Late fee for delayed filing of FORM GSTR-4 is capped at ₹25 per day.
Where tax payable is nil, late fee is capped at ₹10 per day.
The waiver applies to the portion of late fee exceeding the specified limits.
Effective Date: 29th December, 2017.
73-2017-CT-29.12.2017 Late fee