Waiver of late fee on delayed filing of GSTR 1 from July'17 to Sep'18

Notification No. 75/2018 – Central Tax - 31.12.2018


The Central Govt on 31.12.2018, waived the late fee on delayed filing of GSTR 1 from Sep 2017 to Mar 2018, if filed on or after 21.12.2018 and until 31.3.2019..


Notification:

The Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.53(E), dated the 23rd January, 2018,


Namely:–


In the said notification, after the proviso, the following proviso shall be inserted, namely:–


“Provided further that the amount of late fee payable under section 47 of the said Act shall stand 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"

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