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CBIC notified late fees waiver for composition dealer for filing GSTR-4

late fees waiver for composition dealer

As per GST council recommendation, CBIC notified late fees waiver vide notification number 02/2023 – Central Tax for filing annual return GSTR-4 by the composition dealer.

Late fees have been waived for the period 2017 to 2022, from July 2017 to March 2019 frequency of filing GSTR-4 for the composition dealer was on quarterly basis and from FY 2019-20 it becomes annual return.  So taxpayer whose GSTR-4 filing is pending from 2017 to FY 2021-22 can avail the benefit of this waiver if they file these return on or before 30th June, 2023.

Waiver of the late fees is as follows;



If GSTR-4 Return is NIL

Fully waived

In other cases

Total late fees Rs.500/- (Rs.250/- under CGST and Rs.250/- under SGST or UTGST)

The extract of notification can be read as under;

                In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, 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, after the sixth proviso, the following proviso shall be inserted, namely: —

“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.”.

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