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        Case ID :
        GST - States

        Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 - 12/2022-State Tax - Mizoram SGST

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        Late fee waiver for GSTR-4 filing extended, preserving waiver eligibility by moving the statutory deadline to a later date. The Taxation Department amends the sixth proviso of its earlier notification to substitute the figures, letters and words '30th day of June, 2022' with the figures, letters and words '28th day of July, 2022', thereby extending the waiver of late fee for delay in filing Form GSTR-4 for FY 2021-22.
                          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 GSTR-4 filing extended, preserving waiver eligibility by moving the statutory deadline to a later date.

                                The Taxation Department amends the sixth proviso of its earlier notification to substitute the figures, letters and words "30th day of June, 2022" with the figures, letters and words "28th day of July, 2022", thereby extending the waiver of late fee for delay in filing Form GSTR-4 for FY 2021-22.


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