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[F. No. CBIC-20001/2/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 5th July, 2022
Notification No. 12/2022 – Central Tax: Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22
Table of Contents
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R (E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 73/2017–Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 1600(E), dated the 29th December, 2017, 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 ―28thday of July, 2022‖ shall be substituted.
(Rajeev Ranjan)
Under Secretary
Note: The principal notification No. 73/2017-Central Tax, dated the 29th December, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 1600(E), dated the 29th December, 2017 and was last amended, vide notification number 07/2022 – Central Tax, dated the 26th May, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 397 (E), dated the 26th May, 2022.
📚 Frequently Asked Questions (FAQs): Notification No. 12/2022 - Central Tax
Q1: What is Notification No. 12/2022 – Central Tax about?
Answer:
This notification, issued on 5th July 2022, extends the waiver of late fees for delayed filing of FORM GSTR-4 for the financial year 2021-22. The deadline has been moved from 30th June 2022 to 28th July 2022, offering additional relief to taxpayers registered under the composition scheme.
Q2: Who benefits from this late fee waiver extension?
Answer:
The relief applies to taxpayers registered under the composition levy and required to file FORM GSTR-4 for FY 2021-22. It ensures they won’t be charged a late fee if they file the return by 28th July 2022.
Q3: Why was the extension granted by the GST Council?
Answer:
The GST Council recommended this extension to give more time for compliance due to operational challenges faced by small taxpayers, system-related issues, and to encourage voluntary compliance without penalizing delays.
Q4: Does this mean the late fee is completely waived off?
Answer:
Yes ✅, but only if the taxpayer files FORM GSTR-4 for FY 2021-22 on or before 28th July 2022. Filing after this date will attract the applicable late fee under section 47 of the CGST Act.
Q5: What is FORM GSTR-4?
Answer:
GSTR-4 is the annual return to be filed by composition scheme taxpayers under GST. It contains details of inward and outward supplies, taxes paid, and other relevant information for the financial year.
Q6: How can taxpayers file their GSTR-4 to avail of this waiver?
Answer:
Taxpayers can file their GSTR-4 online via the GST portal. For guided compliance and error-free filing, you can connect with a GST Expert at Finodha.in.
Q7: What happens if a taxpayer misses the new due date?
Answer:
If the return is filed after 28th July 2022, the late fee will be calculated from the original due date, as per CGST provisions.
Q8: Has this notification amended any previous GST notifications?
Answer:
Yes, it amends Notification No. 73/2017 – Central Tax by substituting the previous deadline (30th June 2022) with the new one (28th July 2022).
Q9: Where can I get professional help for GSTR-4 filing or GST compliance?
Answer:
You can consult GST professionals at Finodha – GST Compliance Services or directly proceed with GST Return Filing.
Q10: Does this extension impact other GST returns or only GSTR-4?
Answer:
This extension is specific to GSTR-4 for FY 2021-22 and does not affect the due dates or late fees for other GST forms like GSTR-1, GSTR-3B, etc.
✅ Interlinks Used:
Download PDF: Notification No. 12/2022 - Central Tax
More Information: https://taxinformation.cbic.gov.in/
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