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The Government waives the late fee for delay in furnishing the return in FORM GSTR-4 for financial year 2021-22 onwards. Registered persons who fail to furnish the return by the due date are affected. The late fee payable under section 47 stands waived in two parts. The waiver applies to any amount in excess of two hundred and fifty rupees where the total amount of central tax payable in the return is nil. The waiver applies to any amount in excess of one thousand rupees for other registered persons.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 21/2021 – Central Tax
New Delhi, the $1^\text{st}$ June, 2021
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) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/2017– Central Tax, dated the $29^\text{th}$ 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 $29^\text{th}$ December, 2017, namely: —
In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: —
“Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived -
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 73/2017– Central Tax, dated the $29^\text{th}$ December, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1600(E), dated the $29^\text{th}$ December, 2017 and was last amended vide notification number 93/2020 – Central Tax, dated the $22^\text{nd}$ December, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 785(E), dated the $22^\text{nd}$ December, 2020.
