The Government of Gujarat on July 27, 2023, issued a notification to amend Notification No. (GHN-I4I) GST2017/S.128(4)-IH dated December 29, 2017, regarding the amnesty extension for GSTR-4 non-filers in the form of waiver of late fees.
The following amendment has been stated:
• In the said notification, in the seventh proviso, for the words, letter and figure "June 30, 2023", the words, letter and figures " August 31, 2023 " shall be substituted.
This notification shall be deemed to have come into force with effect from June 30, 2023.
[Notification No. 22/2023-State Tax]