Madras High Court Upholds Appointment of District Judges as Tamil Nadu Lokayukta Secretary  ||  Allahabad High Court: IO’s Mere Apprehension Cannot Justify Withholding Seized Items  ||  Patna High Court: Mere Sight of Spouse in Compromising Position doesn't Prove Adultery  ||  Sikkim High Court: POCSO Case not Quashed on Settlement after Survivor Turns Major  ||  Chhattisgarh High Court: Backward Classes Commission Cannot Decide Private Commercial Disputes  ||  SC: Futures & Options Investors Cannot Recover Trading Losses From Professional Clearing Members  ||  Supreme Court: NCTE Executive Committee Can Seek Annual Reports From Teacher Education Institutes  ||  SC: S.362 CrPC Cannot Limit HC’s Inherent Power to Recall Judgment Causing Miscarriage of Justice  ||  Supreme Court Upholds RBI’s Power to Supersede Multi-State Co-op Bank Boards Beyond Six Months  ||  Supreme Court: Retaining Victim in a Specific Role Cannot Reduce Functional Disability    

Amendment in Notification No. 4/2018-Central Tax, dated the 23rd January, 2018- (Ministry of Finance ) (26 Dec 2019)

MANU/CGST/0076/2019

Goods and Services Tax

In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018-Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:-

In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020.".

2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019.

Tags : AMENDMENT   NOTIFICATION   FEES   WAIVER  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved