GSTR-5A late fee waiver notification No. 06/2018 – CT dated 23.01.2018 rescinded-Furnishing GSTR-5A after due date shall now attract prescribed late fee

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 13/2018 – Central Tax

New Delhi, the 7th March, 2018

G.S.R…. (E).- 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 rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 6/2018 – 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. 55(E), dated the 23rd January, 2018, except as respects things done or omitted to be done before such rescission.

[F. No. 349/58/2017-GST]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

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