Central Board of Indirect Taxes and Customs issued a Notification No. 67/2020 – Central Tax dated September 21, 2020, regarding waiver/reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19.
Late fee payable shall stand waived which is in excess of INR 250 and shall
stand fully waived where the total amount of central tax payable in the said
return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the
quarters from July, 2017 to March, 2020 by the due date but furnishes the said
return between the period from 22 September, 2020 to 31 October, 2020.
SOURCE : CBIC NOTIFICATIONS
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