Late fee waiver extension for GSTR-4 filings; filing deadline moved under section 47, modifying prior notification. The notification amends the fifth proviso of the earlier G.O. (P) No.24/2018/TAXES by substituting the original deadline with a later date, extending the period covered by that proviso. The amendment is made under section 128 on the Council's recommendation and implements an extension of the waiver of late fee for delayed filing of FORM GSTR-4 for the financial year 2021-22 under section 47.
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Late fee waiver extension for GSTR-4 filings; filing deadline moved under section 47, modifying prior notification.
The notification amends the fifth proviso of the earlier G.O. (P) No.24/2018/TAXES by substituting the original deadline with a later date, extending the period covered by that proviso. The amendment is made under section 128 on the Council's recommendation and implements an extension of the waiver of late fee for delayed filing of FORM GSTR-4 for the financial year 2021-22 under section 47.
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