Notification No. 07/2018
Date: January 23, 2018
Subject: Capping of late fee for delayed furnishing of FORM GSTR-6
Description:
This notification waives late fee under section 47 for delayed filing of FORM GSTR-6 by Input Service Distributors, to the extent it exceeds ₹25 per day. The measure provides relief to ISDs struggling with initial GST return filing.