Waiver of amount of late fee payable under section 47 of CGST Act - Seeks to amend Notification No. 73/2017– Central Tax, dated the 29th December, 2017

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....5(E).--In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 73/2017- Central Tax, dated ....