CBIC vide Notification No. 67/2020 – Central Tax dated 21.09.2020 has provided relaxation to composition taxpayers in payment of late fees who were under composition scheme during any period till 31st March, 2019. The relaxation is available if GSTR-4 is filed between 22nd September, 2020 to 31st October, 2020 for any tax period of Financial Year 2017-18 or 2018-19. The relaxation is summarized in below table :
| 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 Fees | ₹ 500 per return (₹ 250 under CGST Act & ₹ 250 for SGST Act) |