CBIC extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 till 28th day of July, 202 vide Notification No. 12/2022–Central Tax | Dated: 5th July, 2022.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 12/2022–Central Tax | Dated: 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 “28th day of July, 2022”shall be substituted.
[F. No. CBIC-20001/2/2022-GST]
RAJEEV RANJAN, Under Secy.
| Title | Notification No. | Date |
| Central Goods and Services Tax (Amendment) Rules, 2022 | Notification No. 14/2022–Central Tax [G.S.R. 517(E)] | 05/07/2022 |
| CBIC extends compliance dates related to tax recovery & GST Refund | Notification No. 13/2022–Central Tax [G.S.R. 516(E)] | 05/07/2022 |
| CBIC extends waiver of late fee for delay in filing FORM GSTR-4 | Notification No. 12/2022–Central Tax [G.S.R. 515(E)] | 05/07/2022 |
| CBIC extends due date of furnishing FORM GST CMP-08 for June 2022 | Notification No. 11/2022–Central Tax [G.S.R. 514(E)] | 05/07/2022 |
| Taxpayers having AATO upto Rs. 2 crores exempted from annual GST return | Notification No. 10/2022–Central Tax [G.S.R. 513(E)] | 05/07/2022 |
| CBIC notifies amendment to section 49 & 50 of CGST Act wef 05.07.2022 | Notification No. 09/2022–Central Tax [S.O. 3070(E)] | 05/07/2022 |
