Late Fee Waived on Delayed Filing of GSTR-4 (July 2017 ~ Sept. 2018)

Late Fee Waived on Delayed Filing of GSTR-4 (July 2017 ~ Sept. 2018)

CBIC waives the late fee applicable for delayed filing of quarterly return in Form GSTR-4 for the period July 2017 to September 2018, provided GSTR-4 is filed by the registered taxpayers from 22 Dec. 2018 to 31 March 2019, as recommended by the GST Council.

i) Late Fee Waived on Delayed Filing of GSTR-4 (July 2017 ~ Sept. 2018)

CBIC Notification No. 77/2018 Central Tax (CGST) dt. 31 Dec. 2018

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.

ii) Waiver of Late Fee paid by certain Taxpayers for FORM GSTR-3B, GSTR-4 and GSTR-6

CBIC Notification No. 41/2018 Central Tax dt. 4 Sept. 2018

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 waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-

(i) the registered persons whose return in FORM GSTR-3B of the Central Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number;

(ii) the registered persons who have filed the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017 for the period October to December, 2017 by the due date but late fee was erroneously levied on the common portal;

(iii) the Input Service Distributors who have paid the late fee for filing or submission of the return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017 for any tax period between the 1st day of January, 2018 and the 23rd day of January, 2018.

iii) Reduced Late Fee for Delayed Filing of GSTR-4

CBEC Notification No. 73/2017 Central Tax dt. 29 Dec. 2017

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 any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues:

Provided that where the total amount payable in lieu of central tax in the said return is nil, the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the said return by the due date shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.

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