Golden Opportunity for Non Filers of GSTR-4 and GSTR-10
As CBIC has provided relief in late fees for filing of GSTR-4 and GSTR-10 (If return has been filed between 22.09.2020 and 31.12.2020), this is golden opportunity for non filers of GSTR-4 and GSTR-10.
Complete details of this relief with notification are as under:
(1.) Relief to Composition Taxpayers in late fees for delayed filing of Form GSTR-4 (Quarterly Return):
(a.) Vide Notification No 67/2020 dated 21.09.2020, the taxpayers who were under Composition Scheme, during any period till 31st March, 2019, have been provided relaxation in payment of late fees, on filing Form GSTR-4 (Quarterly Return). [Read Corrigendum to Notification]
(b.) This relaxation is available, if Form GSTR-4 (Quarterly Return) is filed by them, between 22nd September, 2020 and 31st October, 2020, for any tax period of financial year 2017-18 or 2018-19.
(c.) The details are as given below:
| Form | For any Tax period of the FY | Late fees, if Tax liability is NIL | Late fees, in case of any Tax Liability |
| GSTR-4 (Quarterly Return) | 2017-18 & 2018-19 | No late Fee | Rs. 500 per return (Rs. 250 for CGST & Rs. 250 for SGST) |
(2.) Relief in late fees for delayed filing of Final Return in Form GSTR-10:
(a.) Vide Notification No 68/2020 dated 21.09.2020, the taxpayers who had failed to file final return (GSTR-10) by due date, have been provided relaxation in payment of late fees, on filing of Form GSTR-10 (Final Return). [Read Corrigendum to Notification]
(b.) Such taxpayers can now file Form GSTR-10 (Final Return) between 22nd September, 2020 and 31st December, 2020, by paying a maximum late fee of Rs. 500 (Rs. 250 for CGST & Rs. 250 for SGST).
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