Late fee waiver for delayed filing of FORM GSTR-4; relief granted for the specified filing window. Late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the Financial Year 2021-22 is waived for the period from 1 May 2022 to 30 June 2022 by insertion of an additional proviso in the existing state tax notification.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed filing of FORM GSTR-4; relief granted for the specified filing window.
Late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the Financial Year 2021-22 is waived for the period from 1 May 2022 to 30 June 2022 by insertion of an additional proviso in the existing state tax notification.
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