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
