Notification No. 13/2018
Date: March 7, 2018
Subject: Rescission of late fee waiver notification for GSTR-5A.
Description:
Rescinds Notification No. 6/2018–Central Tax relating to waiver of late fee for FORM GSTR-5A. The rescission does not affect actions taken under the earlier notification.
Effective Date: 7 March 2018
Previous Notification: Notification No. 6/2018 – Central Tax dated 23 January 2018