Blog No 66: Waiver of late fee on filing of Form GSTR-4

Section	47 of CGST Act, 2017
Notification No.	02/2023 CT dated 31.03.2023

An amnesty scheme has been notified for waiver of late fees on filing of return in Form GSTR-4 for the tax periods July 2017 to March 2022 if the returns are furnished between the period 01.04.2023 to 30.06.2023.   For more details read below:   Existing Law

1. As per section 47(1) of the CGST Act, 2017, any registered person who fails to furnish the details of outward supplies required under section 37 or returns required under section 39 or section 45 or section 52 by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees. However, vide Notification No.73/2017 CT dated 29.12.2017, said late fees was waived in excess of ₹25/- per day (₹10/- per day in case of Nil return).

 

2. Thereafter, various amnesty schemes for waiver of late fee on filing of Form GSTR-4 and various notifications for waiving late fee for particular FY’s were issued as follows:

 

S.No.	Notification No.	Period	Late Fee	Remarks/Condition
1.	77/2018-CT dated 31.12.2018	July 17-Sept 18	–	If return is furnished between 22.12.2018 to 31.03.2019
2.	67/2020 – CT dated 21.09.2020	July 17-Mar 20	Waived which is in excess of Rs. 250/- (Fully waived in case of Nil return)	If return is furnished between 22.09.2020 to 31.10.2020
3.	21/2021 – CT dated 01.06.2021	FY 21-22 onwards	Waived which is in excess of Rs. 1,000/- (Waived in excess of Rs. 250/- in case of Nil return)	—
4.	07/2022 – CT dated 26.05.2022	FY 21-22	–	The fees was waived for the period from 01.05.2022 to 28.07.2022

  Amendment

3. An amnesty scheme has been notified vide notification supra, vide which the amount of late fees payable under section 47 by the registered person which is.

(i)    in excess of two hundred and fifty rupees shall be waived and (ii)   shall be fully waived where total amount of central tax payable in the said return is nil and (iii)  he did not furnish return:

1. for the quarters from July 2017 to March 2019
2. from FY 2019-20 to FY 2021-22 by the due date but files the same between 01.04.2023 to 30.06.2023.

  Effect of Amendment

4. This is applicable for quarters from July’17 to Mar’19 or from FY 19-20 to FY 21-22 if GSTR-4 is not filed by their respective due dates but will be furnished between 01.04.2023 to 30.06.2023.

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