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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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Additional conditions for filing of Income tax returns

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The exemption of Rs. 50 lakh in s. 194-IA(2) is applicable w.r.t. the amount related to each transferee and not with reference to the amount as per sale deed. Each transferee is a separate income tax entity and the law has to be applied with reference to each transferee as an individual transferee / person – ITAT Delhi

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07/2018-Central Tax ,dt. 23-01-2018 – Reduction of late fee in case of delayed filing of FORM GSTR-6

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