47th GST Council Meeting: GST late fee waiver for delay in filing GSTR-4 and GST CMP-08
The GST Council’s 47th meeting was held in Chandigarh on June 28th and 29th, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has inter-alia recommended to waive the late fee for delay in filing Form GSTR-4 (i.e. Quarterly return for registered person opting for composition levy) and extension of due date for filing Form GST CMP-08 (i.e. statement for payment of self-assessed tax):
- To extend the waiver of late fee for delay in filing Form GSTR-4 for Financial Year (“FY”) 2021-22 till 28.07.2022
- To extend the due date of filing of Form GST CMP-08 for the 1st quarter of FY 2022-23 from 18.07.2022 to 31.07.2022.
The Press release can be accessed at - https://www.pib.gov.in/PressReleasePage.aspx?PRID=1838020
