Notification No. 12/2022
Date: July 5, 2022
Subject: Extension of waiver of late fee for delayed filing of FORM GSTR-4 for FY 2021-22.
Description:
This notification extends the benefit of waiver of late fee under Section 128 by substituting the cut-off date. The late fee waiver for FORM GSTR-4 for FY 2021-22 is extended up to 28 July 2022. It provides relief to composition taxpayers who could not file returns within the earlier timeline.
Amendment:
This notification amends notification No. 73/2017
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