Waiver of late fee for delay filing of GST returns

Waiver of late fee for delay filing of GST returns by GST Council

 The Central Government waives the amount of late fee payable under section 47 of the CGST Act (for delay filling of returns) 

which was 25 Rupees or Rupees for Nil return

1). For the registered persons (Regular) who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019 wide Notification no 75/2018-Central Tax ,dt. 31-12-2018.

2). For the registered persons (Regular) who failed to furnish the return in FORM GSTR-3B for the months of 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 wide Notification no 76/2018-Central Tax ,dt. 31-12-2018.

3).  For the registered person ( composite dealers) 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 wide Notification no 77/2018-Central Tax ,dt. 31-12-2018.


4).  For the registered person who failed to furnish the return in FORM ITC-04 for the Period 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 wide Notification no 77/2018-Central Tax ,dt. 31-12-2018.

Important Note: -

The taxpayers who have already paid their late fees will not get refund of such late fees; because the notification has clearly mentioned that waiver shall be for those persons who will file their returns between 22nd December, 2018 to 31st March 2019. for the above mention period.