CBIC Notification No. 41/2018 Central Tax (CGST) dt. 4 Sept. 2018

CBIC Notification No. 41/2018 Central Tax (CGST) dt. 4 Sept. 2018: Waiver of Late Fee paid by certain Taxpayers for FORM GSTR-3B, GSTR-4 and GSTR-6

CBIC has notified that the Late Fee paid by certain Taxpayers has been waived in the case of late filing of FORM GSTR-3B (late fee levied due to ‘submitted but not filed’ for Oct. 2017), GSTR-4 (Oct.~Dec. 2017 filed but late fee levied erroneously) and GSTR-6 (late fee paid during 1 Jan.~23 Jan. 2018).

CBIC waives Late Fee paid by certain Taxpayers (GSTR-3B, GSTR-4, GSTR-6): Notification No. 41/2018 Central Tax dt. 4 Sept. 2018

G.S.R. (E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, 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 the 1st day of January, 2018 and the 23rd day of January, 2018.

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