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September 23, 2020

Relief in late fees to Taxpayers filing Form GSTR-4 or 10 and change in navigation of Comparison of liability declared and ITC claimed report

by facelesscompliance in Circular and Notifications, GST

Relief in late fees to Taxpayers filing Form GSTR-4 or 10 and change in navigation of Comparison of liability declared and ITC claimed report

  1. Relief to Composition Taxpayers in late fees for delayed filing of Form GSTR-4 (Quarterly Return):
  • Vide Notification No 67/2020 dated 21.09.2020, the taxpayers who were under Composition Scheme, during any period till 31st March, 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 22nd Sept., 2020 and 31st Oct., 2020, for any tax period of financial year 2017-18 or 2018-19.
  • The details are as given below:
FormFor any Tax period of the FYLate fees, if Tax liability is NILLate fees, in case of any Tax Liability
GSTR-4 (Quarterly Return)2017-18 & 2018-19No late FeeRs 500 per return (Rs 250 for CGST & Rs 250 for SGST)
  1. Relief in late fees for delayed filing of Final Return in Form GSTR-10
  • Vide Notification No 68/2020 dated 21.09.2020, 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 22nd Sept., 2020 and 31st Dec., 2020, by paying a maximum late fee of Rs 500 (Rs 250 for CGST & Rs 250 for SGST)

3. 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

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