Seeks to grant waiver/reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.

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..... angana Act No.23 of 2017) Waiver of late fee payable for failure to furnish return in FORM GSTR- 4 by registered person opted for composition levy for the Quarters from July, 2017 to March, 2019 Notification - Orders - Issued. REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 145 Dated: 16-12-2020 Read the following:- 1. G.O.Ms.No. 21, Revenue (CT-II) Department, Dt. 22.01.2018. .....

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..... 2. In the said notification, after the second proviso, the following proviso shall be added, namely: Provided also that 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 failed to furnish .....

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