Late fee waiver for GSTR-4 filing: delayed returns for the May-June filing window are exempt from late fee. The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for the financial year 2021-22, applicable to returns filed in the May-June filing window; the amendment is deemed effective from 26th May, 2022.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-4 filing: delayed returns for the May-June filing window are exempt from late fee.
The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for the financial year 2021-22, applicable to returns filed in the May-June filing window; the amendment is deemed effective from 26th May, 2022.
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