Extension of the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22- NOTIFICATIONNo. 12/2022 –Central Tax
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, Section3, Sub-section (i),vide number G.S.R. 1600(E), dated the 29th December, 2017, namely :–
In the said notification, in the sixth proviso, for the figures, letters and words “30thday of June, 2022”, the figures, letters and words “28thday of July, 2022” shall be substituted.
Note: The principal notification No. 73/2017-Central Tax, dated the 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 07/2022 –Central Tax, dated the 26th May, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 397 (E), dated the 26th May, 2022.
