Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 - 12/2022 - Central GST (CGST)

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. 515(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 28thday of July, 2022 shall be substituted. [F. No. CBIC-20001/2/2022-GST] RAJEEV RANJAN, Under Secy. 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.