MM TAX CLUB

In recent 47^th GST council meeting held in Chandigarh on 28^th & 29^th June 2022, the council recommended to extend waiver of late fees for delay in filing Form GSTR-04 for Financial Year 2021-22 till July 28, 2022.

To notified the above mentioned recommendation CBIC issued notification no. 12/2022 –Central Tax dated 5^th July,2022 to amend notification no. 73/2017–Central Tax, dated the 29th December, 2017.

Earlier waiver notification no. 73/2017–Central Tax, dated the 29th December, 2017 government waived off late fees for delay in filing Form GSTR-4 till 30^th June 2022 for financial year 2021-22.

Now CBIC by amending earlier notification extended late fees waiver for delay in filing Form GSTR-4 for financial year 2021-22 from  30^th June 2022 to July 28, 2022.

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