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 30th day of June 2023, the late fee payable shall be waived which is in excess of two hundred and fifty rupees (CGST Late fee) and shall stand fully waived where the total amount of central tax payable in the said return is Nil
A registered person who has opted for the composition scheme has to file Form GSTR-4
Notification No. 02/2023–Central Tax Dated: 31st March, 2023
NOTIFICATION
NO. 02/2023 – CENTRAL TAX
New Delhi, the 31st March, 2023
G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017
(12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 73/2017– Central Tax, dated the 29th December, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1600(E), dated the 29th December, 2017, namely:
—
In the said notification, after the sixth proviso, the following proviso shall be inserted, namely: —
“Provided also that the amount of 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 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 30th day of June, 2023.”.
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