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Notification No. 75/2018-Central Tax ,dt. 31-12-2018 – Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

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Notification No. 76/2018-Central Tax ,dt. 31-12-2018 – Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

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Notification No. 74/2018-Central Tax ,dt. 31-12-2018 – Fourteenth amendment to the CGST Rules, 2017

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