Waiver of late fee for the period from 01.05.2022 to 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 - 07/2022-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 6 th June, 2022 Notification No. 07/2022-State Tax Gujarat Goods and Services Tax Act, 2017 No. (GHN-40) GST-2022/S.128 (35)TH :- In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-141)GST- 2017/S.128(4)-TH dated the 29 th December, 2017 being Notification No. 73/2017- State Tax, namely:- In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: - Provided also 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 1 day of May, 2022 till the 30th day of June, 2022. By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government