Notification 12/2022 - Central Tax
Date: July 5, 2022
Effective From: July 5, 2022
Subject
Extends the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22
Content
G.S.R.....(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 Decembe…