CBIC has waived late fee for filing GSTR-4
CBIC has waived the late fee applicable for filing of GSTR-4 till 30th June 2022.
GSTR-4 is a return which is required to be filed by a composition dealer. A dealer opting for the composition scheme is required to furnish a single return in Form GSTR 4 once in a year by 30th of April, following a financial year.
The notification issued by CBIC provides that “the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022.”
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