|
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 75/2018 – Central Tax
New Delhi, the 31st December, 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), the Central Government, on the recommendations of the
Council, hereby makes the following amendments 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, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.53(E), dated the
23rd January, 2018, namely:–
In the said notification, after the proviso, the following proviso shall be inserted, namely:–
“Provided further that the amount of late fee payable under section 47 of the said Act
shall stand waived for the registered persons who failed to furnish the details of outward supplies
in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date
but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018
to 31st March, 2019.”.
[F.No.20/06/16/2018-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:-The principal notification No. 4/2018-Central Tax, dated 23rd January, 2018 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 53 (E), dated the 23rd
January, 2018.
|