Notification No. 7/2018 – Central Tax: Reduction of late fee in case of delayed filing of FORM GSTR-6

Important Keyword: Notification No. 7/2018 – Central Tax, F. No.349/58/2017(Pt.), Section 128 CGST Act 2017, Section 47 CGST Act 2017.

[F. No.349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 23^rd January, 2018

Notification No. 7/2018 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

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Web Stories: Notification No. 67/2018 – Central Tax: Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Download Pdf: https://taxinformation.cbic.gov.in/