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Notification no. 12/2018 – Central tax(Rate) – Extending applicability of RCM from 30-06-2018 to 30-09-2018

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Notification No. 77/2018-Central Tax ,dt. 31-12-2018 – Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

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