In exercise of the powers conferred by section 128 of the CGST Act, 2017,

Late fees reduced to Rs.25 per day for all RPs

CG waives late fee payable u/s 47

by any RP for failure to furnish GSTR-4 by the due date,

which is in excess of an amount of Rs.25 for every day during which such failure continues:

1^st Proviso – Late fees reduced to Rs.10 per day for nil return

where the central tax in the said return is nil, late fee payable u/s 47, by any RP for failure to furnish the said return by the due date shall stand waived to the extent which is in excess of Rs.10 for every day during which such failure continues.

[1][2^nd Proviso – Late fees reduced to Nil for Jul-17 to Sep-18

late fee payable u/s 47 shall stand waived for the RP who failed to furnish 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][3^rd Proviso – Late fees reduced for the period Jul-17 to Mar-19

late fee payable u/s 47, shall stand waived which is in excess of Rs.250 and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the RPs who failed to furnish the return in GSTR-4 for the quarters from July, 2017 to [March, 2019][i] by the due date but furnishes the said return between the period from 22th day of September, 2020 to 31st day of October, 2020.]

[3][4^th Proviso – Late fees reduced for FY 2019-20 for Ladakh

late fee payable for delay in furnishing of GSTR-4 for the Financial Year 2019-20 u/s 47, 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.

[4][5^th Proviso – Maximum late fees from FY 2021-22 onwards = Rs.250 or Rs.1,000s

Total late fee payable u/s 47 of the said Act for FY 2021-22 onwards, by the RPs who fail to furnish the return in GSTR-4 by the due date, shall stand waived –

(i) which is in excess of Rs.250 where the total amount of central tax payable in the said return is nil;

(ii) which is in excess of Rs.1,000 for the RPs other than those covered under clause (i).]

[5][6^th Proviso - Late fees reduced to nil for FY 2021-22 if GSTR-4 filed between 01-05-2022 to 28-07-2022

late fee payable for delay in furnishing of GSTR-4 for the FY 2021- 22 u/s 47

shall stand waived for the period from the 1st day of May, 2022 till the [6][28th day of July, 2022].

[7][7^th Proviso - Late fees reduced to Rs.250 or nil for FY 2017-18 to 2021-22 if GSTR-4 filed between 01-04-2023 to 31-08-2023

the amount of late fee payable u/s 47 of the said Act shall stand waived which is in excess of Rs.250 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 [8][31st day of August, 2023]]