The Central Board of Indirect Taxes and Customs ( CBIC ) has notified a full fee waiver for the delayed filing of the Goods and Services Tax ( GST ) Return, Form GSTR-4 with nil tax payable. GSTR-4 is a GST Return that has to be filed by a composition dealer. Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer choosing the composition scheme has to furnish only the Form GSTR-4 once in a year by 30th of April, after a financial year.
Read More: Taxscan
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