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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 77/2018 – Central Tax

New Delhi, the 31
st
December, 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 makes the following amendments in the notification of the Government of
India, in the Ministry of Finance, Department of Revenue No. 73/2017– Central Tax, dated the
29
th
December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R.1600(E), dated the 29
th
December, 2017, namely:–

In the said notification, after the first proviso, the following proviso shall be inserted, namely:–

“Provided further the amount of late fee payable under section 47 of the said Act shall
stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for
the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return
between the period from 22
nd
December, 2018 to 31
st
March, 2019.”.


[F.No.20/06/16/2018-GST]


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

Note:- The principal notification No. 73/2017-Central Tax, dated the 29
th
December, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 1600 (E), dated the 29
th

December, 2017.
notifications no 77 2018 central tax | iKargos