| Notification Detail :
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) (hereafter in this notification referred to as the said Act),
the Central Government, on the recommendations of the Council, hereby waives the amount
of late fee payable under section 47 of the said Act, by any registered person for failure to
furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of
twenty five rupees for every day during which such failure continues:
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