Central Board of Excise and Customs has issued Notification No. 73/2017 – Central tax dated 29th December, 2017 and hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR- 4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues.
Provided that where the total amount of central tax payable in the said return is NIL, the amount of late fee payable by such registered person for failure to furnish the said return by the due date shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues
Source : Central board of excise and Customs
