As per section 47(1), on late furnishing of GSTR-4, late fees payable is lower of

Rs.100 for every day during which such failure continues

Rs.5,000.

However, through various notifications issued u/s 128, CG has waived late fees on GSTR-4 which are as follows:

Period

Quarterly/Yearly

Type of RPs

Furnish GSTR-4

Late Fees

Notifications

July-17 onwards

Quarterly or yearly

Any RP

NA

Rs.25

73/2017-Central Tax dt. 29-12-2017

July-17 onwards

Quarterly or yearly

RP having nil GSTR-4

NA

Rs.10

1^st Proviso of 73/2017-Central Tax dt. 29-12-2017

Juy-17 to Sep-18

Quarterly

Any RP

22/12/2018 to 31/03/2019

Nil

2^nd Proviso of 73/2017-Central Tax dt. 29-12-2017

2019-20

Yearly

RP whose PPoB in the Union Territory of Ladakh

01/11/2020 till 31/12/2020

Nil

4^th Proviso of 73/2017-Central Tax dt. 29-12-2017

2021-22

Yearly

Any RP

01/05/2022 till 28/07/2022

Nil

6^th Proviso of 73/2017-Central Tax dt. 29-12-2017

Period

Quarterly/Yearly

Type of RP

Furnish GSTR-4

Late Fees

Notifications

Jul-17 to Mar-19

Quarterly

Any RP

NA

Rs.5,000

Section 47(1)

FY 2019-20 to 2020-21

Yearly

Any RP

NA

Rs.5,000

Section 47(1)

Jul-17 to Mar-19

Quarterly

RP whose total central tax payable is nil

22/09/2020 to 31/10/2020

Rs.250

3^rd Proviso of 73/2017-Central Tax dt. 29-12-2017

FY 2021-22 onwards

Yearly

RP whose total central tax payable is nil

NA

Rs.250

5^th Proviso of 73/2017-Central Tax dt. 29-12-2017

FY 2021-22 onwards

Yearly

Any other RP

NA

Rs.1,000

5^th Proviso of 73/2017-Central Tax dt. 29-12-2017

FY 2019-20 to 2021-22

Yearly

Any RP

01-04-2023 to 31-08-2023

Rs.250

7^th Proviso of 73/2017-Central Tax dt. 29-12-2017

FY 2019-20 to 2021-22

Yearly

Any RP having nil return

01-04-2023 to 31-08-2023

Nil

7^th Proviso of 73/2017-Central Tax dt. 29-12-2017