Waives the amount of late fee referred to in section 47 of the CGST Act - Extension to amnesty for GSTR-10 non-filers.

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..... Y OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 26/2023- CENTRAL TAX New Delhi, the 17th July, 2023 S.O. 3192(E).-- In exercise of the powers c .....

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..... II, Section 3, Sub-section (ii), vide number S.O. 1563(E), dated the 31st March, 2023, namely: -- In the said notification, for the words, letter and figure "30th day of June, 2023" the words, letter .....

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