Composition scheme: Late fee waived till June for delayed filing of GSTR-4

  • The composition dealers under the composition scheme whose turnover is less than Rs. 1.5 have an extended time period till 30th June 2022 to file their GST returns in GSTR-4 for 2021-22 fiscal without having to pay the prescribed late fee.

  • The late fee payable for delay in furnishing of FORM GSTR-4 for 2021-22 by small taxpayers registered under the composition shall stand waived for the period from the 1st day of May 2022 till the 30th day of June 2022.

Notification No. 07/2022–Central Tax




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