Notification No. 21/2021
Date: June 1, 2021
Subject: Rationalisation of late fee for delay in filing FORM GSTR-4 by composition taxpayers.
Description:
This notification rationalises late fee payable under Section 47 for delayed filing of FORM GSTR-4 from FY 2021-22 onwards. Late fee in excess of ₹250 is waived where tax payable is NIL, and capped at ₹1,000 in other cases. The measure reduces compliance burden on composition taxpayers.
Amendment:
This notification amends notification No. 73/2017