Notification 74/2019 - Central Tax
Date: December 26, 2019
Effective From: December 19, 2019
Subject
Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
Content
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), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018– Central Tax, dated the 23rd January, 2018,…