Seeks to insert proviso in Notification No. 73/2017– Central Tax, dated the 29th December, 2017 - Waiver of the late fee payable for failure to furnish the return in FORM GSTR-4

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..... ral Tax New Delhi, the 22nd December, 2020 G.S.R. 785(E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the not .....

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..... , Director Note : The principal notification No. 73/2017-Central Tax, dated 29th December, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1600(E), dated the 29th December, 2017 and was last amended vide notification number 67/2020 Central Tax, dated the 21st September, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i .....

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