The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 07/2022 dated 26th May 2022 waives the late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for the delay in filing FORM GSTR-4 Return of Composition Dealer for FY 2021-22.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 07/2022 –Central Tax
New Delhi, the 26th May 2022
G.S.R…..(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, dated the 29th December 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1600(E), dated the 29th December 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 1st day of May 2022 till the 30th day of June 2022.”.
[F. No. CBIC-20006/8/2022-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 73/2017-Central Tax, dated 29th December 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1600(E), dated the 29th December 2017 and was last amended vide notification number 21/2021 –Central Tax, dated the 1st June 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 365 (E), dated the 1st June, 2021.
