CBIC waives late fees for the registered persons who fail to furnish the return in Form GSTR-4
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- By Chetan Kulasri
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- Last Updated on 3 April, 2023

Notification No. 02/2023–Central Tax dated March 31st, 2023
The CBIC has issued notification to provide waiver 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.
It is provided that the late fees shall stand waived which is in excess of Rs. 500 (Rs. 250 in CGST & Rs. 250 in SGST) and shall stand fully waived where the total amount of central tax payable in the said return is nil subject to the condition that return shall be filed 1st April, 2023 to 30th June, 2023.
Click Here To Read The Full Notification
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