The composition dealers under the composition scheme whose turnover is less than Rs. 1.5 have an extended time period till 30th June 2022 to file their GST returns in GSTR-4 for 2021-22 fiscal without having to pay the prescribed late fee.
The late fee payable for delay in furnishing of FORM GSTR-4 for 2021-22 by small taxpayers registered under the composition shall stand waived for the period from the 1st day of May 2022 till the 30th day of June 2022.
Notification No. 07/2022–Central Tax
コメント