Notification No. 73/2017 – Central Tax

Date Issued: 29 December 2017
State: Central
Source: CBIC
Views: 11

Summary

This notification issued by the Government of India, Ministry of Finance (Department of Revenue), states that the Central Government waives part of the late fee payable under section 47 of the Central Goods and Services Tax Act, 2017 for failure to furnish FORM GSTR-4 by the due date. It sets the waived amount in excess of twenty five rupees per day, and provides a lower excess waiver limit of ten rupees per day where the total amount payable in lieu of central tax in the return is nil.