Notification 73/2017 - Central Tax
Date: December 29, 2017
Effective From: December 29, 2017
Subject
Waives the late fee payable for failure to furnish the return in FORM GSTR-4
Content
G.S.R......(E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM…