GST Notification 22/2023-Central Tax dt. 17-Jul-2023
GST Notification – 22/2023:
Amnesty scheme for GSTR-4 extended from 30th Jun’23 to 31st of Aug’ 23, for the tax period from Jul’ 17 to Mar’ 22.
Any late fee in excess of Rs 500 is waived off. In case of Nil tax liability, complete waiver of late fee. In other words, if GSTR-4 having Nil tax liability is filed between the above-mentioned period, then no late fees shall be charged
