Notification No. 22/2023
Date: July 17, 2023
Subject: Extension of amnesty scheme for waiver of late fee for non-filing of FORM GSTR-4.
Description:
Last date for availing waiver of late fee for delayed filing of FORM GSTR-4 is extended to 31 August 2023.
The extension applies to the amnesty scheme notified under Notification No. 73/2017–Central Tax.
Earlier cut-off date of 30 June 2023 is substituted.
Effective Date of Notification:
30 June 2023
Previous Notification
Notification No. 73/2017 – Central Tax dated 29 December 2017