Waiver of late fee for late furnishing of GSTR-6 [Section 128 read with Section 47(1) of CGST Act]]

Notification No. 07/2018 - Central...

Notification No. 07/2018 - Central Tax dated 23-01-2018 [Waiver of late fee for late furnishing of GSTR-6]

Notification No. 07/2018-Central Tax dt. 23-01-2018

In exercise of the powers conferred by section 128 of the CGST Act, 2017,

Late fees reduced to Rs.25 for all RPs

CG waives late fee payable u/s 47

by any RP for failure to furnish GSTR-6 by the due date,

which is in excess of an amount of Rs.25 for every day during which such failure continues.

GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263

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