[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]

Notification No. 73/2017–Central Tax

New Delhi, the 29th December, 2017

G.S.R. 1600(E) – In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues:

Provided that where the total amount payable in lieu of central tax in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.

[F. No. 349/58/2017-GST(Pt.)]

(Dr.Sreeparvathy S.L.)

Under Secretary to the Government of India

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Category : Goods and Services Tax (8052)
Tags : CGST (349) goods and services tax (6503) GST (6104) GST Notifications (972)

2 responses to “Govt revises GSTR-4 Late Return Filing Penalty”

  1. MOHINDER PAL WALIA says:

    GSTR-4 OF 4th QTR 17-18 WAS FILED, BUT THERE WAS SOME MISTAKES WHICH FIND ON LATER AND FILED AFTER CORRECTION.

    WHAT IS PENALTY OTHER IMPLICATIONS

  2. Ramachandra says:

    Sir,

    3 days continue GST website not working any extension GSTR1 due date

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