Notification No. 21/2021
Date: June 1, 2021
Subject: Rationalisation of late fee for delay in furnishing return in FORM GSTR-4.
Description:
The maximum late fee payable for delay in furnishing FORM GSTR-4 is capped for financial year 2021-22 onwards. Where the tax payable is nil, late fee is restricted to ₹250. For other cases, the late fee is capped at ₹1,000. The rationalisation applies to composition taxpayers.
Effective Date:
1 June 2021
Previous Notification:
Notification No. 73/2017 – Central Tax dated 29.12.2017
Other Notifications
64/2019
The time limit for furnishing details of outward supplies in FORM GSTR-1 for Oct...
Read More01/2017 corrigendum 3
This corrigendum makes extensive corrections across Schedules I to IV, including...
Read More17/2025
In exercise of the powers conferred by sub-section (6) of section 39 read with s...
Read More