The Finance Department of West Bengal on June 16, 2022 has issued a notification to waive off late fees payable on delay in furnishing of GSTR-4 by amending notification No. 2311-F.T., dated the 29th December, 2017.
The following proviso has been inserted in the above aid notification:
“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 May 01, 2022 till June 30, 2022.”
[Notification No. 1003-F.T.]