Maharashtra Government reduces late fee in case of delayed filing of FORM GSTR-1, FORM GSTR-5 and FORM GSTR-5A

Feb 02, 2018 | by Avantis RegTech Legal Research Team

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The State Government of Maharashtra, on the recommendations of the GST Council, has waived the amount of late fee payable by any registered person for failure to furnish the following forms by the due date under Section 47 of the Maharashtra Goods and Services Tax Act, 2017, which is in excess of an amount of Rs. 25 for every day during which such failure continues:

·         the details of outward supplies for any month/quarter in FORM GSTR-1;

·         return in FORM GSTR-5;

·         return in FORM GSTR-5A.

Where there are no outward supplies in any month/quarter, the amount of late fee payable by such registered person for failure to furnish the said details 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 Rs. 10 for every day during which such failure continues.

[Notification No. 4/2018 –State Tax] [Notification No. 5/2018 –State Tax] [Notification No. 6/2018 –State Tax]

URL: http://www.mahavat.gov.in/Mahavat/MyFold/DOWNLOADS/NOTIFICATIONS/KNOW_NOTIFI_MVAT/KNOW_NOTIFI_MVAT_01_30_18_3_46_54PM.pdf

http://www.mahavat.gov.in/Mahavat/MyFold/DOWNLOADS/NOTIFICATIONS/KNOW_NOTIFI_MVAT/KNOW_NOTIFI_MVAT_01_30_18_3_48_46PM.pdf

 

http://www.mahavat.gov.in/Mahavat/MyFold/DOWNLOADS/NOTIFICATIONS/KNOW_NOTIFI_MVAT/KNOW_NOTIFI_MVAT_01_30_18_3_49_35PM.pdf


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