Notification 2/2023 - Central Tax
Date: March 31, 2023
Effective From: March 31, 2023
Subject
Amnesty to GSTR-4 non-filers
Content
G.S.R. 245(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 73/2017–…