Notification No. 41/2018 - Central Tax dated 04-09-2018 [Waiver of late fee for late furnishing of GSTR-3B]

Notification No. 41/2018-Central Tax dt. 04-09-2018

In exercise of the powers conferred by section 128 of the CGST Act, 2017,

Late fees reduced to nil for following RPs for late furnishing of GSTR-3B, GSTR-04 & GSTR-06

CG waives the late fee paid u/s 47, by the following classes of taxpayers:-

(i) the RPs whose GSTR-3B for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number;

(ii) the RPs who have filed GSTR-4 for the period October to December, 2017 by the due date but late fee was erroneously levied on the common portal;

(iii) the ISD who have paid the late fee for filing or submission of GSTR-6 for any tax period between the 1st day of January, 2018 and the 23rd day of January, 2018.

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Waiver of late fee for late furnishing of GSTR-3B [Section 128 read with Section 47(1) of CGST Act]]

Notification No. 41/2018 - Central Tax dated 04-09-2018 [Waiver of late fee for late furnishing of GSTR-3B]