Central Board of Excise and Customs has issued various notifications dated 23rd January, 2018 and waived the amount of late fee payable to a certain extent 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 | In case of Nil Return | In any other case |
| (1) | (2) | (3) | (4) | (5) | (6) |
| A. | Notification No. 4/2018-Central Tax | FORM GSTR-1
( Monthly Return) |
Registered person having turnover exceeding 1.5 Crore | Ten rupees for every day during which failure continues |
Twenty-Fiverupees for every day during which failure continues |
| B. | Notification No. 4/2018-Central Tax | FORM GSTR-1
( Quarterly Return) |
Registered person having turnover upto 1.5 Crore | ||
| C | Notification No. 5/2018-Central Tax | FORM GSTR- 5 | Non-resident taxable person | ||
| D | Notification No. 6/2018-Central Tax | FORM GSTR- 5A | Supplier of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India | ||
| E | Notification No. 7/2018-Central Tax | FORM GSTR- 6 | Input service distributor | NA | Twenty-Five rupees for every day during which failure continues |
Source : Central Board of Excise and Customs
