Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.

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..... and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/2017- Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extra .....

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..... . 73/2017- Central Tax, dated the 29th December, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1600(E), dated the 29th December, 2017 and was last amended vide notification number 93/2020 - Central Tax, dated the 22nd December, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number .....

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