Notification No. 12/2022
Date: July 5, 2022
Subject: Extension of waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22.
Description:
The period for waiver of late fee for delay in furnishing FORM GSTR-4 for FY 2021-22 is extended. Late fee shall stand waived if the return is furnished up to the revised date. The waiver applies to composition taxpayers.
Effective Date:
5 July 2022
Previous Notification:
Notification No. 73/2017 – Central Tax dated 29.12.2017
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