Notification No. 77/2018
Date: December 31, 2018
Subject: Waiver of late fee for delayed filing of GSTR-4 by composition taxpayers.
Description:
Late fee payable under section 47 is waived for composition taxpayers who failed to furnish GSTR-4 for quarters from July 2017 to September 2018. The waiver applies where the return is furnished between 22nd December, 2018 and 31st March, 2019.
Effective Date: 31st December, 2018
Previous Notification:
Notification No. 73/2017–Central Tax dated 29.12.2017
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