Waiver of late fee for delayed GSTR 4 filings extended, adjusting the permissible filing deadline under the Central GST notification. Extension of the waiver of late fee for delayed filing of FORM GSTR 4 for FY 2021 22 by substituting the earlier date in the sixth proviso of Notification No. 73/2017 Central Tax with a later deadline via Notification No. 12/2022 Central Tax dated 5th July 2022; the amendment alters only the operative deadline and does not change the substantive conditions of the waiver.