SECTION 47, READ WITH SECTION 128, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – RETURNS – LEVY OF LATE FEE – WAIVER OF LATE FEE FOR ALL REGISTERED PERSONS WHO FAILED TO FURNISH RETURN IN FORM GSTR-1 BY DUE DATE – AMENDMENT IN NOTIFICATION NO. 4/2018-CENTRAL TAX, DATED 23-1-2018
NOTIFICATION NO. 04/2020-CENTRAL TAX [F. NO. 20/06/07/2019-GST(PT.II)], DATED 10-1-2020
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, in the third proviso for the figures, letters and word “10th January, 2020”, the figures, letters and word “17th January, 2020” shall be substituted.