{"id":7737,"date":"2022-07-06T08:39:10","date_gmt":"2022-07-06T07:39:10","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=7737"},"modified":"2022-07-06T09:01:34","modified_gmt":"2022-07-06T08:01:34","slug":"waiver-of-late-fee-for-delay-in-furnishing-form-gstr-04-for-fy-2021-22-till-july-28-2022","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/waiver-of-late-fee-for-delay-in-furnishing-form-gstr-04-for-fy-2021-22-till-july-28-2022\/","title":{"rendered":"Waiver of late fee for delay in furnishing Form GSTR-04 for FY 2021-22 till July 28, 2022"},"content":{"rendered":"<p align=\"justify\">Recently, The GST Council  had made the recommendations  to extend the waiver of late fee for delay in filing Form GSTR-04  for Financial Year 2021-22 till July 28, 2022, in its 47th  meeting held in Chandigarh on 28-29th June 2022 under the chairmanship of the Union Finance &amp; Corporate  Affairs Minister Smt. Nirmala Sitharaman. <\/p>\n<p align=\"justify\">The above recommendation has been notified by  CBIC vide <em>Notification No. <a href=\"https:\/\/www.klickongstworld.com\/uploads\/allied\/1657076935.pdf\" target=\"_blank\" rel=\"noopener\">12\/2022-  Central Tax dated July 05, 2022<\/a><\/em> to extended the waiver of late  fee for delay in furnishing Form GSTR-04 for Financial Year 2021-22 till July  28, 2022.<\/p>\n<p align=\"justify\">The CBIC has amended <strong>Notification No.&nbsp;73\/2017-Central Tax dated December 29, 2017 (as amended)<\/strong>&nbsp;to  provide waiver of late fee for delay in furnishing Form GSTR-04 (i.e.,  Quarterly return for registered person opting for composition levy) including  waiver of late fee for the Financial Year 2021-22 for the period from May 01,  2022 till June 30, 2022.<\/p>\n<p align=\"justify\">In the said notification, in the sixth proviso, for the  figures, letters and words &#8220;30th day of June, 2022&#8221;, the figures, letters and  words &#8220;28th day of July, 2022&#8221; shall be substituted. <\/p>\n<p align=\"justify\">The Sixth proviso now reads as under:<\/p>\n<p align=\"justify\"><em>&#8220;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 1st day of May, 2022 till the 28th day of July, 2022&#8221;<\/em><\/p>\n<p align=\"center\"><a href=\"https:\/\/www.klickongstworld.com\/uploads\/allied\/1657076935.pdf\" target=\"_blank\" rel=\"noopener\">Klick here for the copy of  the Notification<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/06\/cbic-logo-new-1.jpg<\/p>\n","protected":false},"author":1,"featured_media":7535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7737"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=7737"}],"version-history":[{"count":3,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7737\/revisions"}],"predecessor-version":[{"id":7741,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7737\/revisions\/7741"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7535"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=7737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=7737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=7737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}