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-1 BY DUE DATE – AMENDMENT IN NOTIFICATION NO. 4/2018-CENTRAL TAX, DATED 23-1-2018
NOTIFICATION NO. 75/2018 – CENTRAL TAX, DATED 31-12-2018
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. 4/2018– Central Tax, dated 23-1-2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.53(E), dated the 23rd January, 2018, namely:–
In the said notification, after the proviso, the following proviso shall be inserted, namely:–
“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-1 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.”.