The Government of Punjab on August 25, 2023, amended an older Notification No. S.O.7/P.A.5/2017/S.128/2018, dated February 07, 2018, related to waiver of late fee payable by any registered person for failure to furnish the return in FORM GSTR-4.
The following has been amended: -
•In the said notification, in the sixth proviso, for the figures, letters, and words "June 30, 2022", the figures, letters, and words "July 28, 2022"shall be substituted.
This notification shall be deemed to have come into force on and with effect from July 05, 2022.
The detailed notification is given in the document attached below.
[Notification No. S.O. 65/P.A.5/2017/S.128/2023.]