Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.

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....n 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/2017- Central Tax, dated the 29th December, 2017, published in t....