Taxcharcha
CGST Tax NotificationsGSTTax Notifications

04/2018-Central Tax ,dt. 23-01-2018 -Reduction of late fee in case of delayed filing of FORM GSTR-1

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Excise and Customs

Notification No. 4/2018 – Central Tax

New Delhi, the 23rd January, 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) (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 by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:

Provided that where there are no outward supplies in any month/quarter, the amount of late fee payable by such registered person for failure to furnish the said details by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.

 

 

[F. No.349/58/2017-GST(Pt.)]

 

 

 

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

Related posts

23/2017-Central Tax,dt. 17-08-2017 – Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017.

Team Taxcharcha

Notification No. 40/2020 – Central Tax – Extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.

Team Taxcharcha

Circular No. 94/2019 – Seeks to clarify certain refund related issues under GST.

Team Taxcharcha