Late fee waiver for delayed GSTR-4 filings extended, relieving composition taxpayers for the specified May-July filing window. The State Government amends the prior notification to waive the late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the specified period in May-July 2022, by inserting a proviso that the late fee under the Act shall stand waived for filings within that period; the amendment is deemed to have come into force from a date in late May 2022.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-4 filings extended, relieving composition taxpayers for the specified May-July filing window.
The State Government amends the prior notification to waive the late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the specified period in May-July 2022, by inserting a proviso that the late fee under the Act shall stand waived for filings within that period; the amendment is deemed to have come into force from a date in late May 2022.
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