Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 - G.O.Ms.No. 93 - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017) Waive of late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delayed in filing FORM GSTR-4 for Financial Year 2021-22 Notification - Orders - Issued. REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 93 Dated: 12-09-2022 Read the following: 1. G.O.Ms No. 21, Revenue (CT-II) Department, Dt. 22-01-2018. 2. G.O. Ms No. 17, Revenue (CT-II) Department, Dt. 13-02-2019. 3. G.O. Ms No. 145, Revenue (CT-II) Department, Dt. 16-12-2020. 4. G.O. Ms No. 62, Revenue (CT-II) Department, Dt. 22-07-2021. 5. Government of India, Ministry of Finance, (Department of Revenue), Central Board of Indirect Taxes and Customs, New Delhi, Notification No. 07/2022 - Central Tax, Dt. 26-05-2022. 6. Government of India, Ministry of Finance, (Department of Revenue), Central Board of Indirect Taxes and Customs, New Delhi, Notification No. 12/2022 - Central Tax, Dt. 05-07-2022. 7. From the Commissioner of Commercial Taxes, Telangana, Hyderabad, Lr No. CCT s Ref No. A(1)/128/2017, Dt. 12-08-2022. ORDER:- The following Notification will be published in an Extra-ordinary issue of Telangana Gazette Dt.12.09.2022. NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment to the notification issued in G.O.Ms.No.21, Revenue (CT-II) Department, Dt. 22-01-2018, and as amended subsequently from time to time, namely:- AMENDMENT 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 st day of May, 2022 till the 28th day of July, 2022. . 2. This notification shall be deemed to have come into force with effect from the 26th day of May, 2022. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT