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<h1>India Reduces Late Fee for Delayed FORM GSTR-6 Filing to Rs. 25/Day Under CGST Act Section 128.</h1> The Government of India, through the Ministry of Finance's Department of Revenue, has issued Notification No. 7/2018 under the Central Goods and Services Tax Act, 2017. This notification reduces the late fee for registered persons who fail to file FORM GSTR-6 by the due date. The late fee is reduced to twenty-five rupees per day for each day the delay continues, as per the recommendations of the GST Council. This adjustment is made under the authority granted by section 128 of the CGST Act, 2017.