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Late fee capped at Rs. 500 for GSTR-4 for quarters from July, 2017- March, 2020; No Late Fee for Nil GSTR-4

September 22, 2020
The govt. has capped the maximum late fee for GSTR-4 to Rs. 500 and fully waived off late fee where tax amount payable is NIL in GSTR-4 for the registered persons who failed to furnish GSTR-4 for the quarters from July, 2017 to March, 2020 by the due date but furnishes the same between the period from 22 September, 2020 to 31 October, 2020.
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