CBIC extends the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22

Circular No.ES/49/2022-23                                                           6^th July, 2022       

To: Members of the Council          

Sub: CBIC extends the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 

Dear Member,        

CBIC has issued Notification No. 12/2022 – Central Tax dated 5^th July, 2022 by extending the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22. 

Form GSTR-4 (Annual Return) is an yearly return to be filed once, for each financial year, by taxpayers who have opted for composition scheme during the financial year, or were in Composition scheme for any period, during the said financial year, from 1^st April, 2019 onwards. 

Following amendments have been made in Notification No. 73/2017–Central Tax dated 29^th December, 2017: 

In the said notification, in the sixth proviso, for the figures, letters and words ‘’30^th day of June, 2022’’, the figures, letters and words ‘’28^th day of July, 2022’’ shall be substituted. 

Members may kindly make a note of the above.  

Thanking you,                        

Yours faithfully,                       

S. BALARAJU     
EXECUTIVE DIRECTOR