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of <h1>Late Fee Waiver Extended for GSTR-4 Filing FY 2021-22; New Deadline: July 28, 2022, per Notification No. 12/2022-Central Tax.</h1> The Central Government, under the Central Goods and Services Tax Act, 2017, has amended a previous notification to extend the waiver of the late fee for delayed filing of FORM GSTR-4 for the fiscal year 2021-22. The deadline for filing without incurring a late fee has been extended from June 30, 2022, to July 28, 2022. This amendment follows recommendations from the GST Council and is formalized in Notification No. 12/2022-Central Tax, issued by the Ministry of Finance's Department of Revenue.
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