Waiver of late fees leviable on delayed furnishing of returns

The Central Government vide N No. 75/2018 – CT /N No. 77/2018 – CT dt. 31st Dec, 2018 notified amendment in the N.No 4/2018- CT dt. 23rd January, 2018/ N No 73/2017- CT dt. 29th December, 2017 by inserting the following proviso in the notification:-

“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-3B/GSTR-1/GSTR-4 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.”.

Comment: Late fee shall be completely waived for all such taxpayers who are in default as on the date of this notification for failure to file FORM GSTR-1, FORM GSTR-3B and FORM GSTR-4 for the months / quarters July, 2017 to September, 2018.

Post a Comment

Please do not enter any spam link in the comment box.

Previous Post Next Post