Notification No. 77/2018
Date: December 31, 2018
Subject: Waiver of late fee for delayed filing of FORM GSTR-4 (Composition taxpayers)
Description:
Issued under section 128 of the CGST Act, this notification amends Notification No. 73/2017. It waives late fee for delayed furnishing of FORM GSTR-4 for the quarters July 2017 to September 2018, if the return is filed between 22 December 2018 and 31 March 2019. The relief benefits composition scheme taxpayers.
Amendment:
This notification amends notification No. 73/2017