Composition scheme: Late fee waived till June for delayed filing of GSTR-4
- Saurabh Singhal
- May 28, 2022
- 1 min read
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
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