NOTIFICATION NO. 76/2018 – CENTRAL TAX, DATED 31-12-2018

SECTION 47, READ WITH SECTION 128, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – RETURN – LEVY OF LATE FEE – WAIVER OF LATE FEE FOR ALL REGISTERED PERSONS WHO FAILED TO FURNISH RETURN IN FORM GSTR-3B FOR MONTHS OF JULY, 2017 TO SEPTEMBER, 2018 BY DUE DATE – SUPERSESSION OF NOTIFICATION NO.28/2017-CENTRAL TAX, DATED 1-9-2017 AND NOTIFICATION NO.50/2017-CENTRAL TAX, DATED 24-10-2017 AND NOTIFICATION NO. 64/2017 – CENTRAL TAX, DATED 15-11-2017

NOTIFICATION NO. 76/2018 – CENTRAL TAXDATED 31-12-2018

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 , and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 28/2017 – Central Tax, dated 1-9-2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1126 (E), dated the 1st September, 2017, notification of the Government of India in the Ministry of Finance, Department of Revenue No. 50/2017 – Central Tax, dated 24-10-2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1326 (E), dated the 24th October, 2017 and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 64/2017– Central Tax, dated 15-11-2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ivide number G.S.R.1420(E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, 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 of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:

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 return in FORM GSTR-3B for the months of 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.