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

CG waives late fee payable u/s 47 by the following taxpayers: –

Jul-19 GSTR-1 late fees reduced to Nil for specified districts

(i) RPs whose principal place of business is in the district mentioned in column (3) of the State as mentioned in column (2) of the table below, having AT > Rs.1.5 Cr in preceding or current FY, who have furnished GSTR-1 for the month of July-2019, on or before the 20th Sep, 2019

Jul-19 GSTR-1 late fees reduced to Nil for J&K

(ii) RPs whose principal place of business is in the State of Jammu and Kashmir, having AT > Rs.1.5 Cr in preceding or current FY, who have furnished GSTR-1 for the month of July-2019, on or before the [1][11^th Oct], 2019

Ju-19 GSTR-6 late fees reduced to Nil for specified districts

(iii) ISD whose principal place of business is in the district mentioned in column (3) of the above said Table, of the State as mentioned in column (2) of the said Table, who have furnished, GSTR-6 for the month of July, 2019, on or before the 20th September, 2019;

Jul-19 GSTR-6 late fees reduced to Nil for J&K

(iv) ISD whose principal place of business is in the State of Jammu and Kashmir, who have furnished, GSTR-6 for the month of July, 2019, on or before the 20th September, 2019.

Aug-19 GSTR-1 Late fees reduced to Nil for J&K

[2][(v) RPs whose principal place of business is in the State of Jammu and Kashmir, having AT > Rs.1.5 Cr  in preceding or current FY, who have furnished GSTR-1 for the month of Aug-2019, on or before 11th Oct, 2019]

Jul-19 GSTR-7 late fees reduced to Nil for J&K

[3][(vi) RPs whose principal place of business is in the State of Jammu and Kashmir, required to deduct TDS u/s 51, who have furnished GSTR-7 u/s 39(3) read with rule 66, for the month of July, 2019, on or before the 10th October, 2019, for failure to furnish GSTR-7 by the due date]

Aug-19 GSTR-7 late fees reduced to Nil for J&K

[4][(vii) RPs whose principal place of business is in the State of Jammu and Kashmir, required to deduct TDS u/s 51, who have furnished GSTR-7 u/s 39(3) read with rule 66, for the month of August, 2019, on or before the 10 th October, 2019, for failure to furnish GSTR-7 by the due date]

Jul-19 GSTR-3B late fees reduced to Nil for J&K

[5][(viii) RPs whose principal place of business is in the State of Jammu and Kashmir, who have furnished, GSTR-3B for the month of July, 2019, on or before the 20th October, 2019, for failure to furnish the said GSTR-3B by the due date]

Aug-19 GSTR-3B late fees reduced to Nil for J&K

[6][(ix) RPs whose principal place of business is in the State of Jammu and Kashmir, who have furnished, GSTR-3B for the month of August, 2019, on or before the 20th October, 2019, for failure to furnish GSTR-3B by the due date.]

Table

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