Central Board of Indirect Taxes and Customs (CBIC) waived off the penalty or late fee which needed to be paid by the registered taxpayer if he/ she failed to furnish the return in Form GSTR-10 
Get to know the fast learning guide to GSTR 10 along with easy online return filing procedure and original screenshots. Also, we add its eligibility, filing due date, penalty provisions, etc. This form is related for those who want to cancel GST registrations and FORM GSTR-4 in prescribed due time.
Regarding Late fee applicable on FORM GSTR-10, Section 47(1) of the CGST Act states that if a registered person fails to file the required time in the prescribed due time then the person has to pay a late fee of ₹ 100 for each day such failure continues. The total amount of such late fees can go up to a maximum of ₹ 5000.
Whereas for Form GSTR-4 notification 
Learn the GSTR 4 form filing online step by step procedure for composition scheme taxpayers. Also, we have attached GSTR-4 format for easy understanding of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/2017– Central Tax, released on December 29, 2017 states that If a registered person failed to furnish Form GSTR 4 (Return of Composition Dealer) on or before the due date, then a late fee revised to ₹ 25/ day and for NIL return the late Fee is ₹ 10 per day.
In this Provision, a proviso which states “provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020 by the due date but furnishes the said return between the period from 22th day of September, 2020 to 31st day of October, 2020,” will be inserted.
Thus if a person failed to furnish the return in GSTR-4 Form on or before the due date for the quarters between July 2017 to March 2020, but furnishes the same in between the period September 22, 2020, to October 31 2020 then it will not attract any late fee.
A return needs to be furnished in FORM GSTR-10 by a registered person whose GST Registration
Get to know the complete GST registration procedure online on the Indian government GST portal official website. We have explained by the actual screenshot of every step has been cancelled or surrendered. It is a statement of stocks held by such a taxable person on the day before the date from which cancellation is made effective.
The Central Board of Indirect Taxes and Customs waived off the late fee applicable under Section 47 of CGST Act, which is more than Rs 250 for registered persons who fail to file the return in Form GSTR-10 on or before the due date, but filed the return between September 22, 2020, to December 31, 2020. CBIC has eliminated the late fee on furnishing FORM GSTR-10 and FORM GSTR-4 to provide relief to GST registered persons/ taxpayers in the wake of the COVID-19 pandemic
Read Central Tax Official Notification
| Notification No. 68/2020 for GSTR 10 | Notification No. 67/2020 for GSTR 4 |
sir, I took gst under composition scheme in march 2019 and i filed only two quarter return and afterthat i did not filed gst return till jan 2022 …can my gst penalty waived off? because there is no transaction in my a/c.
No, there may certain minimum prescribed Late fee amount which you have to bear, for more detailed information kindly contact to GST practitioner
Sir,
We applied for cancellation of GST registration in 04 2017 but did not receive any intimation till 12.2021 for cancellation. All of a sudden officer sent mail in 01.2021 intimations sent confirming cancellation effective from 07.2017 and non-filing of GSTR 10.
No transaction took place since registration and hence no liability arises but before filing GSTR 10 online, a penalty of Rs 10000 (5000+5000) is being asked for which online challan is generated. Please advise how can it be waived when there is a nil transaction.
“Please contact to GST practitioner for the same”
Sir I dont File Gstr 10 due to lack of Knowledge I Registered On GST 30/01/2020 And Cancelled On 12/02/2020 And No Business Done In This And In Portal Show Penalty 10000 What Should I Do ?
Please consult the matter with the GST practitioner
My GST was cancelled in 2019 with zero business, all returns filed within dates but gstr 10 not filed
Late fees shown , however CBIC waived late fees due to covid.
Is it department system mistake.
Please contact to GST portal for the same
Apart from lapse of ITC what trouble does it cause
Sir my due date for filing GSTR10 was 20/10/20
And I have not filed it till date. I even don’t have any ITC credit in it should I file it with late fees or leave it off.
You can ignore it, but please consult this with GST practitioner also
In my case the late fee is being charged as 4785 under cgst and 4785 under sgst for late filing of gstr 4 (2019-20)
late fee of maximum 5000/- rs is under each head cgst and sgst or cumulatively rs 5000/- ( means 2500 under cgst 2500 and sgst 2500)
under cgst 2500 and sgst 2500, this is correct
but sir, in my case the late fee is being charged as 4785 under cgst and 4785 under sgst for late filing of gstr 4
I have not filed by GSTR-10 and i have got late fee ? What will be the consequences if I dont pay the late fee ?
Please consult GST practitioner for the same
GSTR – 4 mandatory or optional of filing, compulsory file purchases details or not kindly give me the solution.
It is mandatory to file
Sir, I failed to file GSTR 10 till today. My due date of filling GSTR 10 was 14/11/2020.what should I do?
You should file it with applicable late fees
what trouble it can cause in future if we never fill GSTR 10,
It will lapse your ITC
What if we don’t have any ITC balance?
I didn’t do any business from the date of registration to GST now huge late fee showing. I want to start a business from January 2021. What to do for the GST number?
Sir, first you have to file pending GST returns with applicable late fee