Central Tax Notifications

CGST Notification 04/2018

Title Reduction of late fee in case of delayed filing of FORM GSTR-1
Number 04/2018
Date 23-01-2018
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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 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:-

Table

Sl. No.Month/ QuarterDates
(1)(2)(3)
1.March, 202010th day of July, 2020
2.April, 202024th day of July, 2020
3.May, 202028th day of July, 2020
4.June, 202005th day of August, 2020
5.January to March, 202017th day of July, 2020
6.April to June, 202003rd day of August, 2020."

  1. Substituted in Central Goods and Services Tax (Seventh Amendment) Rules, 2020, vide Notification No. 53/2020 Central Tax (dated 24th June 2020).