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.
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Sl. No.
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Name of State
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Name of District
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(1)
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(2)
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(3)
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1.
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Bihar
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Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran.
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2.
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Gujarat
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Vadodara
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3.
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Karnataka
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Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir.
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4.
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Kerala
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Idukki, Malappuram, Wayanad, Kozhikode.
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5.
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Maharashtra
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Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar.
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6.
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Odisha
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Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur.
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7.
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Uttarakhand
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Uttarkashi and Chamoli
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[Notification No. 41/2019 – Central Tax]