Wednesday, March 7, 2018

Notification no 13/2018 dt 7 March 2018

Hereby rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 6/2018 - Central Tax, dated the 23rd January, 2018 - refer link to read full notification -http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification-13-2018-central_tax-English.pdf

It refers to the notification issued on 23/1/2018 which waived off the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR5A 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.....refer the this notification using link -http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification-6-2018-central_tax-English.pdf


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