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May 27, 2022

Late fees for GSTR 4 waived till filing date 1.5.22 to 30.06.22 for FY 21-22.

by CA Shivam Jaiswal in GST Circular Notification

Late fees for GSTR 4 waived till filing date 1.5.22 to 30.06.22 for FY 21-22.

MINISTRY OF FINANCE
(Department of Revenue)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION

New Delhi, the 26th May, 2022
No. 07/2022—Central Tax

G.S.R. 397(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services T. Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 73/2017—Central T., dated the 29. December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1600(E), dated the 29. December, 2017, namely ,

In the said notification, after the filth proviso, the following proviso shall be inserted, namely: —
“Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1. day of May, 2022 till the 30. day of June, 2022.”.

[F. No. CBIC-20006/8/2022-GST]
RAJEEV RANJAN, Under Secy.

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