GSTR-4 for the FY 2021-22 can be filed up to 28th July 2022
CBIC vide Notification No: 07/2022- CT dated 26th May, 2022 waived late fees for filing GSTR-4 for FY 2021-22. GSTR-4 can be filed on or before 30th June 2022 without late fees**. GSTR-4 is return to be filed by the composition dealers annually on or before 30th April 2022.
**As per 47th GST council meeting GSTR-4 can be filed up to 28th July 2022 without late fees! CBIC also issued Notification No 12/2022 to that effect on 05th July 2022
Due date has been extended 26days after the original due date. During these 26days many have filed GSTR-4 with late fees. But nothing mentioned in the notification about refund of already paid late fees.