Index of Relevent Files CGST Section 128

NOTIFICATIONS

Notification No. Subject

Notification No. 77/2018-Central Tax , dt.31.12.2018
Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018 only in case GSTR-4 is furnished after 22nd December 2018 till 31st March 2019.

Notification No. 76/2018-Central Tax , dt.31.12.2018 Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

Notification No. 13/2018-Central Tax , dt.07.03.2018 seeks to rescind notification no. 6/2018 which was waiving the late fee payable for late filing of GSTR 5A ,now late fee shall be levied as per the provisions of section 47

Notification No.	Subject
Notification No. 77/2018-Central Tax , dt.31.12.2018	Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018 only in case GSTR-4 is furnished after 22nd December 2018 till 31st March 2019.
Notification No. 76/2018-Central Tax , dt.31.12.2018	Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
Notification No. 13/2018-Central Tax , dt.07.03.2018	seeks to rescind notification no. 6/2018 which was waiving the late fee payable for late filing of GSTR 5A ,now late fee shall be levied as per the provisions of section 47