In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of of Gujarat, Finance Department No. (GHN-141)GST-2017/S.128(4)-TH dated the 29th December, 2017 being Notification No. 73/2017-StateTax, namely

In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:-

"Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022."

By order and in the name of Governor of Gujarat,

Diiip Thaker

Deputy Secretary to Government