[To be published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of
Revenue
Central Board of
Excise and Customs
Notification No.
7/2018 – Central Tax
New Delhi, the 23rd January, 2018
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 by any registered person for failure to furnish the return in FORM
GSTR-6 by the due date under section 47 of the said Act, which is in excess
of an amount of twenty-five rupees for every day during which such failure
continues.
[F. No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to
the Government of India
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