Notification No. 13/2018
Date: March 7, 2018
Subject: Rescission of Notification No. 06/2018 – Central Tax
Description:
Issued under section 128 of the CGST Act, this notification rescinds Notification No. 06/2018 – Central Tax, which had provided late fee waiver for FORM GSTR-5A. The rescission is prospective and does not affect past actions or waivers already availed