CBEC rescinds notification that waived off late fee for GSTR-5A

Mar 09, 2018 | by Avantis RegTech Legal Research Team

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The Central Board of Excise and Customs (CBEC), on the recommendations of the Council, has rescinded Notification No. 6/2018 - Central Tax dated January 23, 2018.

Notification No. 6/2018 - Central Tax waived 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 Central Goods and Services Tax Act, 2017,  which is in excess of an amount of twenty-five rupees for every day during which such failure continues.

Read Notification No. 6/2018 - Central Tax at http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification-6-2018-central_tax-English.pdf

 [Notification No. 13/2018 – Central Tax]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification-13-2018-central_tax-English.pdf


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