CBIC Waives Late Fee of GSTR 1 & 6 and Extends deadline of GSTR 7 for July 2019

CBIC Waives Late Fee of GSTR 1 & 6 and Extends deadline of GSTR 7 for July 2019

CBIC extends Due date for filing of GSTR 7 (July 2019) from 31 August to 20 September 2019 and waives late filing fee in respect of GSTR 1 & 6 (July 2019) provided the same is filed upto 20 September 2019, in the case of taxpayers registered in Jammu & Kashmir and certain districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand, as detailed here-under:

CBIC Notification No. 40/2019 Central Tax dt. 31 August 2019

G.S.R. (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 26/2019-Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 452(E), dated the 28th June, 2019, namely:-

In the said notification, after the portion beginning with the words “except as respects things done” and ending with the words, figures and letters “for the months of October, 2018 to July, 2019 till the 31st day of August, 2019”, the following provisos shall be inserted, namely:–

“Provided that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, shall be furnished electronically through the common portal, on or before the 20th September, 2019:–

Sl. No.Name of StateName of District
(1)(2)(3)
1BiharAraria,      Kishanganj,      Madhubani,      East Champaran,    Sitamarhi,    Sheohar,    Supaul, Darbhanga,   Muzaffarpur,   Saharsa,   Katihar, Purnia, West Champaran
2GujaratVadodara
3KarnatakaBagalkot,  Ballari,  Belagavi,  Chamarajanagar, Chikkamagalur,          Dakshina          Kannada, Davanagere,     Dharwad,     Gadag,     Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru,  Raichur,  Shivamogga,  Udupi,  Uttara
Kannada, Vijayapura, Yadgir
4KeralaIdukki, Malappuram, Wayanad, Kozhikode
5MaharashtraKolhapur,       Sangli,       Satara,       Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar
6OdishaBalangir,     Sonepur,     Kalahandi,     Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur
7UttarakhandUttarkashi and Chamoli

Provided further that the return by a registered person, required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 20th September, 2019.”.

CBIC Notification No. 41/2019 Central Tax dt. 31 August 2019

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) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by the following class of taxpayers:–

(i) the registered persons whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;

(ii) the registered persons whose principal place of business is in the State of Jammu and Kashmir, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;

(iii) the Input Service Distributors whose principal place of business is in the district mentioned in column (3) of the above said Table, of the State as mentioned in column (2) of the said Table, who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;

(iv) the Input Service Distributors whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019. For Table, please refer above.

One Response

  1. SURESH KUMAR

Leave a Reply