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Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods - 09/2021 - Central GST (CGST)

Extract

..... entral Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely:- In the said notification, after the seventh proviso, the following proviso shall be inserted, namely: - “Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the .....

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Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods - 09/2021 - Central GST (CGST)

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..... irty days from the due date of furnishing return.”. 2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021. [F. No. CBEC-20/06/08/2020-GST] RAJEEV RANJAN, Under Secy. Note: The principal notification No. 76/2018-Central Tax, dated 31st December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018 and was last amended vide notification number 57 .....

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Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods - 09/2021 - Central GST (CGST)

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