GSTR 4

Dilemma In Filing of GSTR-4 by Composition Tax Payers

Goods and Services Tax - Composition Scheme was introduced for small taxpayers with the aim of providing relief from cumbersome and difficult procedure prescribed for regular taxpayers. Section 10 of the CGST Act prescribes eligibility conditions for obtaining registration as a composition tax payer. A plain reading of section 10 and the relevant rules which has ...

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Chart of extended due dates of various GST Compliances

Goods and Services Tax - Extension in dates of various GST Compliances for GST Taxpayers Government has extended the dates of various compliances by Taxpayers under GST vide Notn No 12/2021-CT, dated 1st May, 2021, r/w Notn No 17/2021 CT dated 1st June, 2021, Notn No 14/2021-CT, dated 1st May, 2021,r/w Notn No 24/2021-CT, dated 1st June, 2021, Notn No 25/202...

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GST Return Due Date Extension & Relief Measures 2.0

Goods and Services Tax - In response to outbreak of Covid-19 pandemic, the government has issued various notifications ranging from Notification No. 07/2021-Central Tax dated 27.04.2021 to Notification No. 27/2021-Central Tax dated 01.06.2021 extending certain due dates under GST and granting relief to taxpayers in terms of waiver of interest cost on delayed paym...

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Gist of CGST Notifications dated 01st June 2021

Goods and Services Tax - Notification No. 16/2021 – Central Tax Dated 01/06/2021: Appoints 01.06.2021 as the date on which the provisions of section 112 of the Finance Act, 2021 shall come into force – Retrospective amendment in Section 50 of the CGST Act to provide interest on net cash basis w.e.f. 01.07.2017. However, persons who have already paid interest...

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Notifications implmenting 43rd GST Council Meeting decisions

Goods and Services Tax - Various notifications have been issued by the CBIC today to give effect to the recommendations of the 43rd GST Council meeting. Synopsis of the same is as follows: ♦ Notification No. 16/2021 – Central Tax Dated 01/06/2021: Section 112 of the Finance Act providing for retrospective amendment in Section 50 of the CGST Act related [&hell...

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Request to extend due date of filing of annual statement in form GSTR-4

Goods and Services Tax - FM is Requested to kindly extend the due date for filing of GSTR-4 to 31st December, to bring in align with Annual Return by regular taxable persons or at least till 31st July to bring it in align with due date for filing income tax return by small taxpayers....

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Waiver of late fees for non-filing of annual return (GSTR-4) by composition dealers

Goods and Services Tax - A representation has been sent to CBIC requesting Waiver of late fees for non- filing of annual return ( GSTR-4) by composition dealers.  We understand that many of your clients may be facing the same problem of non- filing of GSTR-4 due to which late fees would be levied on them. You may consider to submit a letter to CBIC on similar li...

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Request to extend benefit of Amnesty scheme to Composition Dealers

Goods and Services Tax - It is respectfully requested to please provide the benefit of Amnesty Scheme to Composition Dealers and allow them to file GSTR-4 for FY 2019-20 and earlier periods with minimum late fees....

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GST Amnesty & Relaxation – 10 Things to Know

Goods and Services Tax - Ministry of Finance Government of India Recommendation of 43rd GST Council Meeting GST Amnesty Scheme to provide relief to the GST Taxpayers 1. Late fee for non-furnishing of returns in FORM GSTR-3B for the tax periods from July, 2017 to April, 2021 has been reduced as under : Category of Taxpayers Maximum amount of Late […]...

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Relief measures for taxpayers under GST in view of COVID-19

Goods and Services Tax - In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) law due to the outbreak of the second wave of COVID-19 pandemic, the Government has issued notifications, all dated 1st May, 2021, providing various relief measures for taxpayers. These measures are explained b...

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CBIC extends waiver of late fee for delay in filing FORM GSTR-4

Notification No. 12/2022–Central Tax [G.S.R. 515(E)] - (05/07/2022) - CBIC extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 till 28th day of July, 202 vide Notification No. 12/2022–Central Tax | Dated: 5th July, 2022. Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 12/20...

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Late fees for GSTR 4 waived till from 1.5.2022 to 30.06.2022

Notification No. 07/2022–Central Tax [G.S.R. 397(E)] - (26/05/2022) - Seeks to waive off the late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR4 – Notification No. 07/2022–Central Tax | Dated: 26th May, 2022. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi N...

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Annual return Filing by composition taxpayers & Negative Liability in GSTR-4

Advisory No. 491 - (22/07/2021) - Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4 Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4 Instances have come to notice where taxpayers are reporting negative liability appearing in their GSTR-4. Background: Since ...

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Due date of filing GSTR-4 for financial year 2020-21 extended

Notification No. 25/2021–Central Tax [G.S.R. 369(E)] - (01/06/2021) - The due date for furnishing return in Form GSTR-4 for the financial year 2020-2021 has been extended from 30th April, 2021 to 31st July, 2021. (Earlier it was extended till 31st May, 2021) vide Notification No. 25/2021–Central Tax-Dated 1st June, 2021 to give effect to Recommendations of 43rd GST ...

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CBIC rationalize late fee for delay in furnishing of FORM GSTR-4

Notification No. 21/2021-Central Tax [G.S.R.365(E)] - (01/06/2021) - CBIC Rationalises late fees leviable under Section 47 for delay in furnishing of return in FORM GSTR-4 for the tax period 2021-22 onwards vide Notification No. 21/2021 – Central Tax-  Dated 1st June, 2021 to give effect to Recommendations of 43rd GST Council Meeting. Government of India Ministry ...

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Recent Posts in "GSTR 4"

CBIC extends waiver of late fee for delay in filing FORM GSTR-4

Notification No. 12/2022–Central Tax [G.S.R. 515(E)] 05/07/2022

CBIC extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 till 28th day of July, 202 vide Notification No. 12/2022–Central Tax | Dated: 5th July, 2022. Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 12/2022–Central Tax | Dated: 5th July, [&he...

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Late fees for GSTR 4 waived till from 1.5.2022 to 30.06.2022

Notification No. 07/2022–Central Tax [G.S.R. 397(E)] 26/05/2022

Seeks to waive off the late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR4 – Notification No. 07/2022–Central Tax | Dated: 26th May, 2022. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 07/2022–Central Tax | ...

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Dilemma In Filing of GSTR-4 by Composition Tax Payers

Composition Scheme was introduced for small taxpayers with the aim of providing relief from cumbersome and difficult procedure prescribed for regular taxpayers. Section 10 of the CGST Act prescribes eligibility conditions for obtaining registration as a composition tax payer. A plain reading of section 10 and the relevant rules which has ...

Read More

Request to extend due date of filing of annual statement in form GSTR-4

FM is Requested to kindly extend the due date for filing of GSTR-4 to 31st December, to bring in align with Annual Return by regular taxable persons or at least till 31st July to bring it in align with due date for filing income tax return by small taxpayers....

Read More

Waiver of late fees for non-filing of annual return (GSTR-4) by composition dealers

A representation has been sent to CBIC requesting Waiver of late fees for non- filing of annual return ( GSTR-4) by composition dealers.  We understand that many of your clients may be facing the same problem of non- filing of GSTR-4 due to which late fees would be levied on them. You may consider to submit a letter to CBIC on similar li...

Read More

Request to extend benefit of Amnesty scheme to Composition Dealers

It is respectfully requested to please provide the benefit of Amnesty Scheme to Composition Dealers and allow them to file GSTR-4 for FY 2019-20 and earlier periods with minimum late fees....

Read More

Annual return Filing by composition taxpayers & Negative Liability in GSTR-4

Advisory No. 491 22/07/2021

Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4 Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4 Instances have come to notice where taxpayers are reporting negative liability appearing in their GSTR-4. Background: Since FY 2019-20, composition taxpayers has to...

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Chart of extended due dates of various GST Compliances

Extension in dates of various GST Compliances for GST Taxpayers Government has extended the dates of various compliances by Taxpayers under GST vide Notn No 12/2021-CT, dated 1st May, 2021, r/w Notn No 17/2021 CT dated 1st June, 2021, Notn No 14/2021-CT, dated 1st May, 2021,r/w Notn No 24/2021-CT, dated 1st June, 2021, Notn No 25/202...

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GST Return Due Date Extension & Relief Measures 2.0

In response to outbreak of Covid-19 pandemic, the government has issued various notifications ranging from Notification No. 07/2021-Central Tax dated 27.04.2021 to Notification No. 27/2021-Central Tax dated 01.06.2021 extending certain due dates under GST and granting relief to taxpayers in terms of waiver of interest cost on delayed paym...

Read More

Gist of CGST Notifications dated 01st June 2021

Notification No. 16/2021 – Central Tax Dated 01/06/2021: Appoints 01.06.2021 as the date on which the provisions of section 112 of the Finance Act, 2021 shall come into force – Retrospective amendment in Section 50 of the CGST Act to provide interest on net cash basis w.e.f. 01.07.2017. However, persons who have already paid interest...

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