Waives the amount of late fee referred to in section 47 of the CGST Act - Extension to amnesty for GSTR-10 non-filers.

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.... exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), 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. 08/2023- Central Tax, dated the 31st March, 2023 published in the Gazette of In....