Summary of Recent Relaxations Announced by CBIC

The taxpayers who were under the composition scheme have to file quarterly returns for the FY 2018-19. To encourage the composition dealers who have not filed their quarterly returns, the Central Board of Indirect Taxes and Customs (CBIC) has provided relaxation in payment of late fees on filing pending Form GSTR-4 (Quarterly Return).

The notification states that no late fee would be charged if the tax liability is ‘NIL’. And the late fee has been restricted to Rs.500 (CGST – Rs.250 and CGST – Rs.250) if there is any liability. This relaxation was notified through notification No 67/2020 dated 21.09.2020.

It is to be noted that this relaxation is available only if composition dealers file form GSTR-4 (Quarterly Return) between 22.09.2020 and 31.10.2020 for any tax period of the financial year 2017-18 or 2018-19. 

Also Read: GSTR-9 Optional For Taxpayers With Turnover Less Than Rs.2 Crore

A taxable person whose GST registration is cancelled or surrendered has to file a return in the form of GSTR-10. This return is called a final return. The taxpayers who had failed to file the final return in Form GSTR-10 have been provided relaxation in payment of late fees Vide Notification No 68/2020 dated 21.09.2020.

The maximum late fee was capped at Rs.500 (Rs.250 for CGST and Rs.250 for SGST). This benefit can be availed if the taxpayers can file pending GSTR-10 between 22.09.2020 and 31.12.2020.

It is to be noted that the functionality “Comparison of liability declared and ITC claimed” has been removed from the return dashboard and made available under ‘Services’ tab. The functionality mentioned above can be access as per the below navigation:

 Home > Services > Returns > Tax liabilities and ITC comparison

For any clarifications/feedback on the topic, please contact the writer at

dvsr.anjaneyulu@cleartax.in