Late fee waiver for delayed Form GSTR-4 filing for a specified May-June period with retrospective effect. The notification inserts a proviso waiving the late fee payable under section 47 for delay in furnishing Form GSTR-4 for the Financial Year 2021-22 for the period from 1st May, 2022 to 30th June, 2022. The amendment is made under section 128 of the Assam Goods and Services Tax Act, 2017 and is deemed to have come into force with effect from 26th May, 2022.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed Form GSTR-4 filing for a specified May-June period with retrospective effect.
The notification inserts a proviso waiving the late fee payable under section 47 for delay in furnishing Form GSTR-4 for the Financial Year 2021-22 for the period from 1st May, 2022 to 30th June, 2022. The amendment is made under section 128 of the Assam Goods and Services Tax Act, 2017 and is deemed to have come into force with effect from 26th May, 2022.
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