Waiver of Late fees payable for late filing of GSTR 4

The Central Government vide its Notification No 73/2017 Central Tax) dtd 29th Dec 2017 has waived the late fees partially, in respect of Filing of GSTR 4 belatedly. The complete details are as under :-

                                                                Late fees

For NIL Returns                                 Rs. 10 Per day (CGST)

For Other returns                            Rs. 25 per day (CGST)

The relevant notification is provided below

[gview file=”http://bssridhar.com/blog/wp-content/uploads/2017/12/notfctn-73-central-tax-english.pdf”]