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<h1>Madhya Pradesh Waives Late Fee for FORM GSTR-4 Submissions for 2021-22 u/s 128 GST Act.</h1> The State Government of Madhya Pradesh, exercising its authority under Section 128 of the Madhya Pradesh Goods and Services Tax Act, 2017, has amended a previous notification from December 29, 2017. The amendment introduces a proviso that waives the late fee for delays in submitting FORM GSTR-4 for the financial year 2021-22. This waiver applies to the period from May 1, 2022, to June 30, 2022. The notification is retroactively effective from May 26, 2022, as ordered by the Deputy Secretary in the name of the Governor of Madhya Pradesh.