Relief to Composition Taxpayers in late fees for delayed filing of Form GSTR-4 (Quarterly Return):
Vide Notification No 67/2020 dated September 21, 2020 the taxpayers who were under the Composition Scheme, during any period till March 31, 2019, have been provided relaxation in payment of late fees, on filing Form GSTR-4 (Quarterly Return).
This relaxation is available if Form GSTR-4 (Quarterly Return) is filed by them, between September 22, 2020 and October 31, 2020 for any tax period of the financial year 2017-18 or 2018-19.
The details are as given below:
|Form||For any Tax period of the FY||Late fees, if Tax liability is NIL||Late fees, in case of any Tax Liability|
|GSTR-4 (Quarterly Return)||2017-18 & 2018-19||No late Fee||Rs 500 per return (Rs 250 for CGST & Rs 250 for SGST)|
Relief in late fees for delayed filing of Final Return in Form GSTR-10
Vide Notification No 68/2020 dated September 21, 2020 the taxpayers who had failed to file final return, in Form GSTR-10, by due date, have been provided relaxation in payment of late fees, on filing of Form GSTR 10 (Final Return).
Such taxpayers can now file Form GSTR 10 (Final Return) between September 22, 2020 and December 31, 2020 by paying a maximum late fee of Rs 500 (Rs 250 for CGST & Rs 250 for SGST).
Shifting of navigation of “Comparison of liability declared and ITC claimed” from the Returns Dashboard to Services dropdown
The functionality “Comparison of liability declared and ITC claimed” has been removed from Return Dashboard. It has now been made available on the main page, under the ‘Services’ tab, ‘Return’ sub-tab as “Tax liabilities and ITC comparison”, to make it more user friendly and for ease of access by the taxpayers.
The aforementioned functionality can now be accessed as per the following navigation (Post-login):
Home > Services > Returns > Tax liabilities and ITC comparison