Goods and Services Tax – 41/2018 – Central Tax – Dated:- 4-9-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 41/2018 – Central Tax New Delhi, the 4th September, 2018 G.S.R. 833 (E).- In 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 waives the late fee paid under section 47 of the sa
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