CBIC further extended amnesty scheme for furnishing Form GSTR-4
CBIC vide Notification NO. 02/2023 – CENTRAL TAX dated 31st March, 2023 brought amnesty scheme to furnish Form GSTR-4 for the older period from July 2017 to 31st March 2022. Under this amnesty scheme a taxpayer can file their GSTR-4 return after paying maximum late fees of Rs.500/- (Rs.250/- under CGST and Rs.250/- under SGST) upto 30th June 2023.
GSTR-4 return filed by a composition dealer registered under, until Financial Year 18-19 it was filed on quarterly basis and from financial year 2019-20 it becomes annual return to be file by the composition dealer.
Content of that notification can be read as under;
“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 30th day of June, 2023.”
Now vide Notification No. NO. 22/2023 – CENTRAL TAX Dated 17th July, 2023, on recommendation of 50th GST council meeting extended due date of amnesty scheme to furnish Form GSTR-4 from 30th June 2023 to “31st day of August, 2023”