Late fees is capped to Rs. 500 for taxpayers having liability and fully waived off in case taxpayer filing nil GSTR 4 between 22.09.2020 to 31.10.2020, for tax period July 17 to March 19 | GST Notification 67/2020

GST Notification 67/2020-Central Tax ,dt. 21-09-2020

CBIC has capped the late fees to Rs. 500 (Rs. 250 – CGST and Rs. 250 – SGST) for taxpayers having liability and waived off fully for taxpayers having nil liability in Quarterly Form GSTR-4 for the quarters from July, 2017 to March, 2019, if the return is filed between September 22, 2020 to October 31, 2020

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