CBEC has issued notification 73/2017 dated 29.12.2017 under which late fees for delayed filing of Return GSTR-4 for Composition Dealers. As per notification ,if composition Dealer's turnover is Nil then late fees for GSTR-4 will be charged 20 per day and in case of other composition dealers (other than Nil return ) late fees will be charged @ Rs 50 per day. As per Notification 41/2017 dated...

[[ This is a content summary only. Visit my website for full links, other content, and more! ]]