CBIC waives off the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6

Sep 05, 2018 | by Avantis RegTech Legal Research Team


The Central Government, on the recommendations of the Council, has decided to waive off the late fee to be paid under Section 47 of the said Central Goods and Services Tax Act, 2017, 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 January 01, 2018 and January 23, 2018.

[Notification No. 41/2018 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-41-2018-central_tax-English.pdf;jsessionid=90E848E850CC68D8E869AF7D063A3C16


Bookmark

Related Updates



Alternate Text

Get updates on the go on RuleZbook Mobile App.