CBIC waives the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

Jan 02, 2019 | by Avantis RegTech Legal Research Team

The Central Government has made the amendments in Notification No. 73/2017– Central Tax, dated the 29th December, 2017 which waives the late fee payable for failure to furnish the return in FORM GSTR-4.

In the said notification, after the first proviso, the following proviso shall be inserted, namely:

“Provided further 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-4 for the quarters from 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.”.

[Notification No. 77/2018 – Central Tax]


URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-77-central-tax-english-2018.pdf;jsessionid=7A23647AFC18C87F5F10FF1E724D736F


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