The Central Board of Indirect Taxes (CBIC) on July 17, 2023, issued a notification No. 07/2023–Central Tax, dated March 31, 2023, related to the waiving the amount of the late fee in respect of the return to be furnished for the financial year 2022-23
This notification shall come into force on June 30, 2023
The following has been amended namely: -
• In the said notification, in the proviso, for the words, letter, and figure “30th day of June 2023” the words, letter, and figure “31st day of August 2023” shall be substituted.
[Notification No .25/2023–Central tax]