Waiver of the amount of late fee payable under section 47 of CGST Act in GSTR-4 – CGST Notification No. 73/2017– Central Tax dated 29.12.2017

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 29th December, 2017

No. 73/2017 – Central Tax

G.S.R. 1600(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), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues:

Provided that where the total amount payable in lieu of central tax in the said return is nil, the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the said return by the due date shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.

¹[Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.]

²[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 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 ³[March, 2019] by the due date but furnishes the said return between the period from ⁴[22^nd] day of September, 2020 to 31st day of October, 2020.]

⁵[Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 under section 47 of the said Act, from the 1st day of November, 2020 till the 31st day of December, 2020 shall stand waived for the registered person whose principal place of business is in the Union Territory of Ladakh.]

⁶[Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived –

(i) which is in excess of two hundred and fifty rupees where the total amount of central tax payable in the said return is nil;

(ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i).]

⁷[Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the ⁸[28th day of July, 2022].]

⁹[Provided also that the amount of 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 central tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the ¹⁰[31st day of August, 2023].]

[F. No. 349/58/2017-GST(Pt.)]
RUCHI BISHT, Under Secy.

References

1. Inserted by Notification No. 77/2018-Central Tax dated 31st December, 2018.

2. Inserted by Notification No. 67/2020-Central Tax dated 21st September, 2020.

3. Replaced by Corrigendum 22nd September, 2020, for the words “March, 2020”.

4. Replaced by Corrigendum 22nd September, 2020, for the words “22th”.

5. Inserted by Notification No. 93/2020-Central Tax dated 22nd December, 2020.

6. Inserted by Notification No. 21/2021-Central Tax dated 1st June, 2021.

7. Inserted by Notification No. 07/2022-Central Tax dated 26th May, 2022.

8. Substituted by Notification No. 12/2022-Central Tax dated 5th July, 2022, for the words “30th day of June, 2022”.

9. Inserted by Notification No. 02/2023-Central Tax dated 31st March, 2023.

10. Substituted by Notification No. 22/2023-Central Tax dated 17th July, 2023, w.e.f. 30.06.2023, for the words “30th day of June, 2023”.