CBIC waived the late fees payable u/s 47 of the CGST Act, in excess of two hundred and fifty rupees (Rs. 250/- for CGST) for the registered taxpayers having liability and fully waived for NIL taxpayers in Form GSTR-4 for the quarters from July, 2017 to March, 2020, if the return is filed between September 22, 2020 to October 31, 2020.
NOTIFICATION
New Delhi, the 21st September, 2020
No. 67/2020 – Central Tax
G.S.R. 572(E).—In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with
section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the
following further amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 73/2017– Central Tax, dated the 29th December, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1600(E), dated the
29th December, 2017, namely :–
In the said notification: -
(ii) after the second proviso, the following proviso shall be inserted, namely: –
“Provided also that late fee payable under section 47 of the said Act, shall stand waived which is
in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of
4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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 22th day of September, 2020 to 31st day of
October, 2020.”
[F. No. CBEC-20/06/08/2019-GST]
PRAMOD KUMAR, Director
Note: The principal notification No. 73/2017-Central Tax, dated 29th December, 2017 was published in
the Gazette of India, Extraordinary, vide number G.S.R. 1600(E), dated the 29th December, 2017
and was last amended vide notification number 77/2018 – Central Tax, dated the 31st December,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R 1254(E), dated the 31st December, 2018.
