Notification No. 7/2018
Date: January 23, 2018
Subject: Waiver and cap on late fee for delayed filing of GSTR-6
Description:
Summary:
Caps late fee for delayed furnishing of FORM GSTR-6 at ₹25 per day. Applies to Input Service Distributors for delay under section 47 of the CGST Act.
Effective Date: 23 January 2018