The CBIC vide Notification No. 12/2022- Central Tax dated 05.07.2022, has extended the waiver of late fees for delay in filing Form GSTR-4 (i.e. Quarterly return for registered person opting for composition levy) for Financial Year 2021-22 till 28.07.2022.
Earlier, the CBIC vide Notification No. 07/2022- Central Tax dated 26.05.2022 has amended Notification No. 73/2017- Central Tax dated 29.12.2017 to waive late fees for filing Form GSTR–4 for Financial Year 2021-22 from May 01, 2022 to June 30, 2022.
The Notification can be accessed at https://taxo.online/wp-content/uploads/2022/07/12_2022_CT_Eng.pdf