Notification No. 11/2018
Date: February 2, 2018
Subject: Rescission of Notification No. 74/2017 – Central Tax
Description:
Issued under section 164 of the CGST Act, this notification rescinds Notification No. 74/2017 – Central Tax, which related to waiver of late fee for FORM GSTR-3B. The rescission applies prospectively, without affecting actions already taken.