Late fee waiver for composition return filings: waiver granted for the specified May to June filing period with retroactive effect. The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the period from 1 May 2022 to 30 June 2022, and declares the amendment to be effective retrospectively from 26 May 2022, following a GST Council recommendation.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for composition return filings: waiver granted for the specified May to June filing period with retroactive effect.
The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the period from 1 May 2022 to 30 June 2022, and declares the amendment to be effective retrospectively from 26 May 2022, following a GST Council recommendation.
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