Relief in Late Fees of Delay in Filing of Form GSTR-4/10 and Change of Navigation of Comparison of Liability and ITC Summary

Relief in Late fees for delayed in filing of FORM GSTR-4

  • Relaxation in late fees has been provided to taxpayers who were under Composition Scheme for any period till Mar’19 and failed to file FORM GSTR-4.
  • This relaxation is available only if taxpayers file GSTR-4 for FY 17-18 & 18-19, between Sept 22, 2020 & Oct 31, 2020.
  • No late fee if tax liability is NIL and in case there is tax liability then late fee shall be Rs. 500(Rs.250 CGST/SGST tax head each) per return.

Relief in Late fees for delayed in filing of FORM GSTR-10

  • Relaxation in late fees has been provided to taxpayers who failed to file FORM GSTR-10 i.e. final return by due date.
  • Relaxation is available only if return has been filed between Sept 22, 2020 & Dec 31, 2020.
  • Maximum late fee payable is Rs.500 (Rs 250 each for CGST & SGST)

Change of Navigation of “Comparison of liability declared & ITC claimed”

  • The functionality “Comparison of Liability Declared & ITC Claimed” has been removed from the Return Dashboard. It now can be accessed following the navigation below: Home>Services>Returns>Tax Liabilities & ITC

 Source:  GSTN Portal

                                            -Ansh Mahajan
Indirect Tax Associate-I
            ShineWing India