CBEC waives the late fee for failure to furnish FORM GSTR-4

CBEC waives the late fee for failure to furnish FORM GSTR-4

vide notification no. 73/2017 dated 29th December,2017

Waives the late fee payable for failure to furnish the return in FORM GSTR-4

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]

Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs]

Notification No. 73/2017 Central Tax

New Delhi, the 29th December, 2017

G.S.R(E):- In exercise of the powers conferred by section 128 of the Central Goods andServices Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),the Central Government, on the recommendations of the Council, hereby waives the amountof late fee payable under section 47 of the said Act, by any registered person for failure tofurnish the return in FORM GSTR-4 by the due date, which is in excess of an amount oftwenty five rupees for every day during which such failure continues: Provided that where the total amount payable in lieu of central tax in the said return isnil, the amount of late fee payable under section 47 of the said Act, by any registered personfor failure to furnish the said return by the due date shall stand waived to the extent which isin excess of an amount of ten rupees for every day during which such failure continues.

[F. No. 349/58/2017-GST(Pt.)]

(Ruchi Bisht) Under Secretary to the Government of India