Notification No.: 12/2022 – Central Tax
Date of Notification: 5th July 2022
Relevant Sections and Rules
Central GST Act, 2017: Section 128 (power to waive or reduce late fee); Section 47 (late fee – contextual).
Integrated GST Act, 2017: Not applicable.
CGST Rules, 2017: No rule amended by this notification.
Summary of Notification
Amendment to late-fee waiver timeline under the principal Notification 73/2017: Acting under Section 128, the Government substitutes the date “30th day of June, 2022” with “28th day of July, 2022” in the sixth proviso of Notification 73/2017–Central Tax. Practically, this extends the window for the applicable late-fee waiver/capping provided under the principal notification up to 28-07-2022, enabling clients to avail relief for the covered returns if filed within the extended date.
