CBIC notifies to waive the late filing fee in respect of GSTR 1 & 6 (July 2019) provided the same is filed upto 20/09/2019, in the case of taxpayers registered in Jammu & Kashmir and certain districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand, as detailed here-under:
CBIC Central Tax Notification 41/2019 dt. 31/08/2019: CBIC Waives Late Fee of GSTR 1 & 6 for July 2019
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) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by the following class of taxpayers:–
(i) the registered persons whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, 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 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before 20/09/2019;
| 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 |
(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 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before 20/09/2019;
(iii) the Input Service Distributors whose principal place of business is in the district mentioned in column (3) of the above said Table, of the State as mentioned in column (2) of the said Table, who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before 20/09/2019;
(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 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before 20/09/2019.
IS THERE ANY PROVISION FOR LATE FEE/ PENALTY WAIVER FOR FIRMS THOSE WHICH HAVE NOT FILED THEIR GSTR 3B TILL DATE (FROM JULY 2017 TO AUGUST 2019)?