Extension of waiver off Late fee under Section 47 for delay in filing FORM GSTR-4 for the F.Y 2021-2022 till 28.07.2022 - G.O.MS.No.537 - Andhra Pradesh SGST
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Late fee waiver for GSTR-4 filings extended to a revised deadline for the specified financial year. The Government of Andhra Pradesh amended an earlier notification to extend the waiver of late fee for delayed filing of Form GSTR 4 for the specified financial year by substituting the earlier deadline in the sixth proviso with a later specified date, under powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, and on the recommendation of the GST Council.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-4 filings extended to a revised deadline for the specified financial year.
The Government of Andhra Pradesh amended an earlier notification to extend the waiver of late fee for delayed filing of Form GSTR 4 for the specified financial year by substituting the earlier deadline in the sixth proviso with a later specified date, under powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, and on the recommendation of the GST Council.
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