As per section 47 of CGST Act 2017, a delay in furnishing the GST return in Form GSTR-4 will attract a late fee of Rs 200 per day (CGST+SGST/UTGST) subject to the maximum, • If there is tax liability – Rs 2,000/- (CGST+SGST/UTGST). • If there is no tax liability – Rs 500/- (CGST+SGST/UTGST). Note: This reduced late fees Decision was taken in 43rd GST Council Meeting and notified vide a CGST notification no. 21 dated 1st June 2021.