The Central Board of Indirect Taxes and Customs (CBIC) has waived the late fees for delayed filing of GSTR-4 from May 1, 2022 till June 30, 2022. The CBIC, empowered under section 128 of the Central Goods and Services Tax Act, 2017 on the recommendations of the Council, amended notification No. 73/2017–Central Tax, dated the 29th of December, 2017. "Provided also that the late...
