UPDATE: FY 2019-20 onwards, GSTR-4 has been replaced by CMP-08

If taxpayer does not file GSTR-4 on or before due date, he is liable to pay late fee. If there are no transactions in return period, taxpayer should file NIL Return.

  • Late fee is calculated from date after due date up to date of filing of return

  • Late fee of current return is payable when taxpayer files GSTR-4 for next return period

  • If GSTR-4 for a quarter is not filed, it cannot be filed for next quarter too

  • As per Act, earlier taxpayer was liable to pay a late fee of Rs.200 (CGST Rs.100 and SGST Rs.100) per day of delay. It was later reduced to:

    GST ReturnLate Fee
    (Tax Payable > Nil)
    Rs. 50 per day
    (Tax Payable = Nil)
    Rs. 20 per day