Notification 7/2023 - Central Tax
Date: March 31, 2023
Effective From: March 31, 2023
Subject
Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers
Content
G.S.R. 250(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 waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the…