Seeks to amend Notification No. 4/2018–Central Tax, dated the 23rd January, 2018 - waiver of late fee for delay in furnishing the statement of outward supplies in FORM GSTR-1

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..... ax New Delhi, the 3rd April, 2020 G.S.R. 233(E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the 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, .....

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..... he principal notification No. 4/2018 Central Tax, dated the 23rd January, 2018, was 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 and was last amended by notification No. 4/2020- Central Tax, dated the 10th January, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 26(E), date .....

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