Whether late fee from July 2017 is also waived for GSTR 4 composition tax payer. If yes provide Notification number.

Reply— Waiver of late fee is available only for regular taxpayers for filing GSTR-3B, it is not applicable for composition dealers.  

 As per notification no. 52/2020–Central Tax Dated 24th June, 2020, the total amount of Late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.