Notification No. 07/2022
Date: May 26, 2022
Subject: Waiver of late fee for delay in furnishing FORM GSTR-4 for FY 2021-22.
Description:
Late fee payable under section 47 for delay in filing FORM GSTR-4 for FY 2021-22 is waived. The waiver applies for the period from 1 May 2022 to 30 June 2022. Eligible composition taxpayers are covered under the waiver.
Effective Date:
1 May 2022
Previous Notification:
Notification No. 73/2017 – Central Tax dated 29.12.2017
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