The CBIC, vide Notification No. 07/2022 – Central Tax, has issued the notification in which it has been notified that the late fee for filing the GSTR 4 for the FY 2021-22 shall stand waived for the period 01-05-2022 to 30-06-2022.
This decision has been taken in view of the problems being faced by the taxpayers and tax professionals while filing the GSTR 4 as the negative liability has been arising due to the technical glitch.
To view and download the Notification, click here
