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[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.

 

1[Provided further that the amount of late fee payable under section 47 of the said Act shall stand 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.]

 

2[Provided also that the amount of late fee payable under section 47 of the said Act shall stand 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 November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 3[10th January, 2020.]

 

5[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said

Table

 

Sl. No.

 

(1)

Month/ Quarter

 

(2)

Dates

 

(3)

1.

March, 2020

10th day of July, 2020

2.

April, 2020

24th day of July, 2020

3.

May, 2020

28th day of July, 2020

4.

June, 2020

05th day of August, 2020

5.

January to March, 2020

17th day of July, 2020

6.

April to June, 2020

03rd day of August, 2020.”.

 

6[Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely: -

 

TABLE

 

S. No.

(1)

Class of registered persons

(2)

Amount

(3)

1.

Registered persons who have nil outward supplies in

the tax period

Two hundred and

fifty rupees

2.

Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial

year, other than those covered under S. No. 1

One thousand rupees

3.

Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those

covered under S. No. 1

Two thousand and five hundred rupees

 

 

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

 

 

(Dr. Sreeparvathy S.L.)

 Under Secretary to the Government of India

 

Notes:

 

Sr.No

Change

Notification No.

Applicability Date

Particulars of Change

Remarks

 1

 Inserted

 75/2018 dated December 31,2018

 December 31,2018

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 2

 Inserted

 74/2019 dated December 26,2019

 December 19,2019

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 3

 Subsituted

 04/2020 dated January 10, 2020

 January 10,2020

 Beore it was read as "10 January, 2020

 

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 4

 Inserted

 33/2020 dated April 03,2020

 April 03,2020

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 5

 Subsituted

 53/2020 dated June 24,2020

 June 24,2020

 Beore it was read as "Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.

 

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 6

 Inserted

 20/2021 dated June 01,2021

 June 01,2021

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