GSTR 4 Late Fees Waiver FY 2021-22 Notification No 07/2022 Central Tax Download
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 26th May, 2022
No. 07/2022–Central Tax
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, 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 Secy.
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.
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