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Notification No. 07/2022 - Central Tax

CBIC waived off late fee u/s 47 for delay in filing GSTR-4 for FY 2021-22 upto 30th June 2022.
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Amendment made in below notification / circular:

29 Dec, 2017

Notification No. 73/2017 Central Tax

Waives the late fee payable for failure to furnish the return in FORM GSTR-4