CBIC waive the late fees for the month of July, 2019 for FORM GSTR-1 and Form GSTR-6

Sep 03, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on August 31, 2019, has waived the amount of late fee payable by certain class of taxpayers.

The following class of taxpayers are as under:

(i)                  the registered persons whose principal place of business is in the district of the State as mentioned in the Table below, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1, for the month of July, 2019, on or before September 20, 2019;

(ii)                the registered persons whose principal place of business is in the State of Jammu and Kashmir, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1, for the month of July, 2019, on or before September 20, 2019;

(iii)               the Input Service Distributors whose principal place of business is in the district of the State as mentioned in the Table below, who have furnished, electronically through the common portal, return in FORM GSTR-6, for the month of July, 2019, on or before September 20, 2019;

(iv)               the Input Service Distributors whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-6, for the month of July, 2019, on or before September 20, 2019.        

Sl. No.

Name of State

Name of District

(1)

(2)

(3)

1.

Bihar

Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran.

2.

Gujarat

Vadodara

3.

Karnataka

Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir.

4.

Kerala

Idukki, Malappuram, Wayanad, Kozhikode.

5.

Maharashtra

Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar.

6.

Odisha

Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur.

7.

Uttarakhand

Uttarkashi and Chamoli

[Notification No. 41/2019 – Central Tax]


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