Central Board of Indirect Taxes & Customs (CBIC) has issued various Notifications dated 31st December, 2018 to waive the amount of late fee payable for following categories of person as specified in the Column 4 of the table for failure to furnish the applicable returns by the due date as specified in Column 3 of the table –
Table
| Sl No. | Notification No. | GST Returns | Applicable to | Particulars |
| (1) | (2) | (3) | (4) | (5) |
| A. | Notification No. 75/2018- Central Tax | FORM GSTR-1
(Monthly) |
Registered person having turnover exceeding 1.5 Crore |
The amount of late fee payable shall be waived for the registered persons 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
|
| B. | Notification No. 75/2018- Central Tax | FORM GSTR-1
(Quarterly) |
Registered person having turnover upto 1.5 Crore | |
| C | Notification No. 76/2018- Central Tax |
FORM GSTR- 3B
|
All Normal Taxpayers |
The amount of late fee payable shall be waived for the registered persons 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 |
| D | Notification No.77/2018- Central Tax | FORM GSTR- 4 | All Composite Taxpayers |
The amount of late fee payable shall be waived for the registered persons 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 |
Source : Central Board of Indirect Taxes & Customs
