CBIC notifies waiver of late fee u/s 47 of the CGST Act, 2017, in respect of delay in filing Form GSTR-4 for FY 2021-22, during the period from 01/05/2022 to 30/06/2022, vide Central Tax Notification 7/2022.
CBIC Central Tax Notification 7/2022 dt. 26/05/2022: GSTR-4 Late Filing Fee (FY 2021-22) waived by CBIC during 01/05/2022 to 30/06/2022
G.S.R. 397(E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 73/2017 Central Tax, dt. 29/12/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1600(E), dt. 29/12/2017, namely:–
In the said notification, after the fifth proviso, the following proviso shall be inserted, namely:–
“Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 01/05/2022 till 30/06/2022.”
Note: The principal notification No. 73/2017 Central Tax, dt. 29/12/2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide No. G.S.R. 1600(E), dt. 29/12/2017 and was last amended vide notification No. 21/2021 Central Tax, dt. 01/06/2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 365 (E), dt. 01/06/2021.