CGST Notification 06/2018
| Title | Reduction of late fee in case of delayed filing of FORM GSTR-5A |
| Number | 06/2018 |
| Date | 23-01-2018 |
| Download | |
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 return in FORM GSTR- 5A
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 the total amount of integrated tax payable in the said return is nil,
the amount of late fee payable by such registered person for failure to furnish the said return
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.
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