Waiver of late fee for delay in furnishing return in Form GSTR-4.

Late fee payable for delay in filing of Form GSTR-4 (Annual return to be filed by composition dealer) for the financial year 2021-22 shall stand waived for the period from May 1, 2022 till June 30, 2022.

Ref: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-07-central-tax-english-2022.pdf;jsessionid=C03B9BBCC6FECB1493F3E65591C5D4B4