CBIC Notification No. 77/2018 Central Tax (CGST) dt. 31 Dec. 2018: Late Fee Waived for Delayed Filing of Form GSTR-4 for July 2017 to Sept. 2018
CBIC has notified that late fee applicable for delayed filing of quarterly return in Form GSTR-4 during the period July 2017 to September 2018 has been fully waived, provided GSTR-4 is filed by the registered taxpayers from 22 Dec. 2018 to 31 March 2019, as recommended by the GST Council.
G.S.R…..(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 makes the following amendments in the notification of the Government of India, in the Ministry of Finance, Department of Revenue No. 73/2017– Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.1600(E), dated the 29th December, 2017, namely:–
In the said notification, after the first proviso, the following proviso shall be inserted, namely:–
“Provided further 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 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.”.
Note:-The principal notification No. 73/2017-Central Tax, dated the 29th December, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1600 (E), dated the 29th December, 2017.