Notification No. 73/2017
Date: December 29, 2017
Subject: Waiver of late fee for delayed filing of FORM GSTR-4
Description:
This notification waives late fee payable under section 47 for delayed filing of FORM GSTR-4 beyond ₹25 per day, and in case of NIL return, beyond ₹10 per day. The waiver provides significant relief to composition taxpayers.
The notification is issued on the recommendations of the GST Council.
Amendment:
Yes it has been amended through notification 23/2023, 2/2023, 12/2022, 7/2022, 21/2021, 93/2020, 67/2020, 77/2018,
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