Circular No.ES/49/2022-23 6th 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
CBIC has issued Notification No. 12/2022 – Central Tax dated 5th 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 1st April, 2019 onwards.
Following amendments have been made in Notification No. 73/2017–Central Tax dated 29th December, 2017:
In the said notification, in the sixth proviso, for the figures, letters and words ‘’30th day of June, 2022’’, the figures, letters and words ‘’28th day of July, 2022’’ shall be substituted.
Members may kindly make a note of the above.