Notification No. 67/2020
Date: September 21, 2020
Subject: Amnesty scheme – waiver of late fee for delayed filing of FORM GSTR-4.
Description:
This notification waives late fee payable under Section 47 in excess of ₹250, and grants full waiver where tax payable is NIL, for delayed filing of FORM GSTR-4 for the quarters from July 2017 to March 2020. The benefit is available if returns are filed between 22 September 2020 and 31 October 2020. It encourages compliance by composition taxpayers.