Laws and sections by number or title, due dates, pages, and updates.
The Central Government extends the waiver of late fee for the delay in filing FORM GSTR-4. Registered persons receive the waiver until the 28th day of July, 2022. The Central Board of Indirect Taxes and Customs makes this amendment under section 128 of the Central Goods and Services Tax Act, 2017.
Key dates
Ask about this notification
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 12/2022 – Central Tax
New Delhi, the 5th July, 2022
G.S.R.....(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, 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.
[F. No. CBIC-20001/2/2022-GST]
(Rajeev Ranjan) Under Secretary
Note: The principal notification No. 73/2017-Central Tax, dated the 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 07/2022 – Central Tax, dated the 26th May, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 397 (E), dated the 26th May, 2022.
