Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 41/2019 – Central Tax to waive the amount of late fees payable for the months of July, 2019 by the following class of taxpayers-
- Registered persons having principal place of business in the districts mentioned in below table for furnishing details of outward supplies in Form GSTR -1 having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, if they have furnished their returns electronically on or before the 20th day of September, 2019;
- Input Service Distributors having principal place of business in the districts mentioned in below table for filing Form GSTR -6, if they have furnished their returns electronically on or before the 20th day of September, 2019;
| States | Districts |
| Bihar | Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran
|
| Gujarat | Vadodara
|
| 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
|
| Kerala | Idukki, Malappuram, Wayanad, Kozhikode
|
| Maharashtra | Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar
|
| Odisha | Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur
|
| Uttarakhand | Uttarkashi and Chamoli
|
- Registered persons having principal place of business in the State of Jammu and Kashmir for furnishing details of outward supplies in Form GSTR -1 having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, if they have furnished their returns electronically on or before the 20th day of September, 2019;
- Input Service Distributors whose principal place of business in the State of Jammu and Kashmir for filing Form GSTR -6, if they have furnished their returns electronically on or before the 20th day of September, 2019.
Source: Central Board of Indirect Taxes & Customs
