Govt. reduces GSTR-4 late fee; Notifies E-WayBill Rules from Feb 1; Amends CGST Rules

Govt. waives late fee payable for failure to furnish return in Form GSTR-4 i.e. quarterly return by composition taxpayer, in excess of Rs. 25 per day and in case of Nil return – Rs. 10 per day; Notifies E-Way Bill Rules, viz. Rules 138, 138A, 138B, 138C & 138D of CGST Rules 2017 from February 1; Also Amends CGST Rules 2017 vide CGST (14th Amendment) Rules 2017 to inter alia disallow amendment to any particular of registration application w.e.f date earlier than date of ...