Central Tax Notification No 07 of 2018 dt 23rd January, 2018 under GST
Notification no 07/2018 Central Tax date on 23rd January, 2018, GST
Reduction of late fee in case of delayed filing of FORM GSTR-6
The extract of GST Notification No. 07/2018- Central Tax is given below:
Notification No. 07/2018- Central Tax, GST
[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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