| Date: |
23-01-2018
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| Notification No: |
Notification No. 07/2018-Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
F. No.349/58/2017-GST(Pt.) |
| Subject: |
Reduction of late fee in case of delayed filing of FORM GSTR-6
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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 GSTR6 by the due
date under section 47 of the said Act, which is in excess of an amount of
twentyfive rupees for every day during which such failure continues.
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[F.
No.349/58/2017-GST(Pt.)]
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