Notification No. 67/2020
Date: September 21, 2020
Subject: Reduction and waiver of late fee for delayed filing of FORM GSTR-4
Description:
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-4. Fully waives late fee where central tax payable is nil. Applies to quarterly returns from July 2017 to March 2020 furnished between 22 September 2020 and 31 October 2020.
Effective Date: 22.09.2020
Previous Notification: Notification No. 73/2017 – Central Tax dated 29.12.2017
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