Notification No. 07/2022
Date: May 26, 2022
Subject: Waiver of late fee for delayed filing of GSTR-4 for FY 2021-22
Description:
Late fee payable under Section 47 for delayed filing of FORM GSTR-4 for FY 2021-22 is fully waived for the period from 1 May 2022 to 30 June 2022. The relief applies to composition taxpayers. It encourages completion of annual compliance.
Amendment:
This notification amends notification No. 73/2017