The CBIC vide Notification No. 07/2022- Central Tax dated May 26, 2022 amended Notification No. 73/2017- Central Tax dated December 29, 2017 to waive late fees for filing Form GSTR-4 (i.e., Quarterly return for registered person opting for composition levy) for Financial Year (“FY”) 2021-22 from May 01, 2022 to June 30, 2022.
Source: a2ztaxcorp.com