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Studycafe Admin | May 26, 2022 | Views 813

CBIC waives off late fee for delay in filing FORM GSTR4 for Financial Year 2021-22

CBIC waives off late fee for delay in filing FORM GSTR4 for Financial Year 2021-22

Central Board of Indirect Taxes & Customs (CBIC) has waived off the late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for the delay in filing FORM GSTR4 for Composition Dealers for the Financial Year 2021-22.

Due to technical glitches in the GST Portal, many stakeholders were not able to file their GSTR-4 on Time. This waiver is indeed a relief for them.

Negative Liability in GSTR-4: What to do

The Notification is as follows:

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