| Notification No. 02/2023-CT dated 31-03-2023 | |||
| (Relaxation in GSTR-4 Late-Fee) | |||
| From July-2017 to March-2019 :GSTR-4 was Quarterly Return for Composition Taxpayers (Like CMP-08). | |||
| From April-2019 : GSTR-4 is Annual Return for Composition Taxpayers. | |||
| Return Type | Period | Late-Fee Relaxation | |
| If there is Liability | If Nil Return | ||
| GSTR-4 (Quarterly Return) | July-2017 to March-2019 | Rs. 500 Per Quarter (Fixed) | Nil |
| GSTR-4 (Annual Return) | FY 2019-20 to 2021-22 | Rs. 500 (Fixed) | Nil |
| Condition : Returns must be filed between 01-04-2023 to 30-06-2023. | |||
| Notification No. 07/2023-CT dated 31-03-2023 | |||
| (Relaxation in GSTR-9 Late-Fee) | |||
| Return Type | Period | Late-Fee Relaxation | |
| GSTR-9 (Annual Return) | FY 2017-18 to 2021-22 | Lower of : Rs. 200 per day OR Rs. 20,000 | |
| GSTR-9 (Annual Return) | From FY 2022-23 : | ||
| Turnover upto Rs. 5 Cr | Lower of : Rs. 50 per day OR 0.04% of Turnover | ||
| Turnover more than 5 Cr and upto Rs. 20 Cr | Lower of : Rs. 100 per day OR 0.04% of Turnover | ||
| Turnover more than Rs. 20 Cr | Lower of : Rs. 200 per day OR 0.5% of Turnover | ||
| Condition : Returns must be filed between 01-04-2023 to 30-06-2023. | |||
| Notification No. 08/2023-CT dated 31-03-2023 | |||
| (Relaxation in GSTR-10 Late-Fee) | |||
| Return Type | Late-Fee Relaxation | ||
| GSTR-10 (Final Return) | Rs. 1000 (Fixed) | ||
| Condition : Returns must be filed between 01-04-2023 to 30-06-2023. | |||
| Notification No. 03/2023-CT dated 31-03-2023 | |||
| Registration cancelled suo-moto due to non-filing of GST Returns on or before 31-03-2022 and time-limit for revocation has been expired. | |||
| The, One can file Application for Revocation upto 30-06-2023 after filing all pending returns upto the effective date of cancellation. | |||
| A registered person whose appeal or order of appeal for revocation has been rejected can also file for Revocation. | |||
LATE FEE WAIVER/RELAXATION FOR GSTR-4, GSTR-9 AND GSTR-10 (RECOMMENDATIONS OF 49TH GST COUNCIL MEETING)
