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 |