Notification 9/2021 - Central Tax
Date: May 1, 2021
Effective From: April 20, 2021
Subject
Waiver of late fee payable for delayed filing of GSTR-3B
Content
G.S.R. 305(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December, 2018, pu…