The Government of Himachal Pradesh on July 4, 2022 has issued amendment in the Notification No. 73/2017-State Tax, dated January 16, 2018 which specify “waiving the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-4 by the due date”
The following has been amended namely: -
• The sixth Proviso has been inserted namely: -
“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 the 1st day of May, 2022 till the 30th day of June, 2022”
[Notification No. 7/2022-State Tax]
