Reduction of late fee and extension of due date for filing by specified persons: The CBIC has once again extended the last date of filing GSTR-4 by specified persons, as required under Notification No. 21/2019-Central Tax, for the financial year 2019-2020, till 31-10-2020. Notification No. 64/2020-Central Tax, dated 31-08-2020 has been issued for the purpose. Further, the late fees payable by the registered person who had failed to furnish the GSTR-4 for the quarters from July, 2017 to March, 2020 by the due date but furnishes the said return between the period from 22-09-2020 to 31-10-2020, has been limited to INR 500 (250 each under CGST and SGST provisions). It may be noted that the late fee is fully waived if the tax payable in the said return is nil. (Notification No. 67/2020-Central Tax, dated 21-09-2020)
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