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See all Notifications

Amendment Tree
of
Notification No. 73/2017 Central Tax


1
17 Jul, 2023

Notification No. 22/2023 Central Tax


Seeks to extend amnesty for GSTR-4 non-filers.
     
2
     
3
5 Jul, 2022

Notification No. 12/2022 Central Tax


Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 till 28th July 2022.
     
4
26 May, 2022

Notification No. 07/2022 Central Tax


CBIC waived off late fee u/s 47 for delay in filing GSTR-4 for FY 2021-22 upto 30th June 2022.
     
5
1 Jun, 2021

Notification No. 21/2021 Central Tax


Seeks to reduce maximum late fee for late filing of GSTR-4 from FY 2021-22 onwards.
     
6
22 Dec, 2020

Notification No. 93/2020 Central Tax


Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.
     
7
     
8
21 Sep, 2020

Notification No. 67/2020 Central Tax


Seeks to completely waive off penalty for late filing of GSTR-4 for the period from July 2017 to March 2020 in case of NIL returns and cap the same to Rs. 500 per month for other than NIL returns provided the returns are filed between 22.09.2020 to 31.10.2020
     
9
31 Dec, 2018

Notification No. 77/2018 Central Tax


Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.
     
10
29 Dec, 2017

Notification No. 73/2017 Central Tax


Waives the late fee payable for failure to furnish the return in FORM GSTR-4
     
No prior amendment.
20
Apr
S
M
T
W
T
F
S
20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)