The Finance Department, Delhi on December 17, 2022, issued an amendment to Notification No. 73/2017-State Tax dated January 31, 2018, which waives 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: -
• In the said notification, in the sixth proviso, for the figures, letters, and words “30th day of June 2022”, the figures, letters, and words “28th day of July 2022” shall be substituted.
[Notification No. 12/2022-State Tax]