Waiver of late fee payable for delay in filing of various GST Returns

Waiver of late fee payable for delay in filing of various GST Returns

January 2, 2019 Fiscal, Industries, states 0

Central Board of Indirect Taxes & Customs (CBIC) has issued various Notifications dated 31st December, 2018 to waive the amount of late fee payable for following categories of person as specified in the Column 4 of the table for failure to furnish the applicable returns by the due date as specified in Column 3 of the table –

Table

Sl No. Notification No. GST Returns Applicable to Particulars
(1) (2) (3) (4) (5)
A. Notification No. 75/2018- Central Tax   FORM GSTR-1

(Monthly)

Registered person having turnover exceeding 1.5 Crore  

The amount of late fee payable shall be waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019

 

B. Notification No. 75/2018- Central Tax   FORM GSTR-1

(Quarterly)

Registered person having turnover upto 1.5 Crore
    C Notification No. 76/2018- Central Tax  

 

FORM GSTR- 3B

 

 

All Normal Taxpayers  

The amount of late fee payable shall be waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019

D Notification No.77/2018- Central Tax FORM GSTR- 4 All Composite Taxpayers  

The amount of late fee payable shall be waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019

Source : Central Board of Indirect Taxes & Customs

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