Dec 292017
 

The Central Government vide its Notification No 73/2017 Central Tax) dtd 29th Dec 2017 has waived the late fees partially, in respect of Filing of GSTR 4 belatedly. The complete details are as under :-

                                                                Late fees

For NIL Returns                                 Rs. 10 Per day (CGST)

For Other returns                            Rs. 25 per day (CGST)

The relevant notification is provided below

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