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        Case ID :
        GST - States

        Amendment in Notification No. 73/2017- State Tax, dated the 31st January 2018 - 07/2022-State Tax - Delhi SGST

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        Late fee waiver for delay in filing FORM GSTR-4 under GST enabled for the specified May-June filing window. A proviso is inserted in the Delhi State Tax notification waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22; the waiver applies for the period from 1 May 2022 to 30 June 2022 and is made by amending Notification No. 73/2017-State Tax through Notification No. 07/2022-State Tax dated 22 July 2022.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Late fee waiver for delay in filing FORM GSTR-4 under GST enabled for the specified May-June filing window.

                                A proviso is inserted in the Delhi State Tax notification waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22; the waiver applies for the period from 1 May 2022 to 30 June 2022 and is made by amending Notification No. 73/2017-State Tax through Notification No. 07/2022-State Tax dated 22 July 2022.


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