GST UpdateNotification No 22/2023 - Central Tax
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The Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 73/2017- Central Tax, dated the 29th 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 29th December, 2017, namely:-
In the said notification, in the seventh proviso, for the words, letter and figure "30th day of June, 2023" the words, letter and figure "31" day of August, 2023" shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.
Not. 02/2023- Central Tax, dated 31.03. 2023 provides reduction in late fees for Non Filing of GSTR-4.