The Department of Excise and Taxation, Punjab on May 10, 2023, issued the amendment to notification no. S.O.7/P.A.5/2017/S.128/2018 dated February 07, 2018, regarding the furnishing of Form GSTR-4.
The following has been amended namely: -
• After the fifth proviso, the following proviso shall be 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."
This shall come into force on May 26, 2022.
[Notification No. S.O. 37/P.A.5/2017/S.128/Amd./2023]
