CBIC issued notifications on 21 September 2020 to waive off the late fees payable in case of delay filling of GSTR-4 (for composition dealers) and GSTR-10 (Final Return).
Notification No. 67/2020 – Central Tax Dated 21.09.2020
GSTR-4 for composition dealers
| Tax Period | Maximum Late Fees | Time period of filing |
| July 2017 to March 2020 | Nil in case of Nil return | From 22nd September 2020 to 31st October 2020 |
| Rs. 500 Per return in other cases |
Notification No. 68/2020 – Central Tax Dated 21.09.2020
GSTR-10 (Final Return)
| Maximum Late Fees | Time period of filing |
| Rs. 500/- | From 22nd September 2020 to 31st December 2020 |
Read Notification: 21092020