CGST Notification 75/2018
| Title | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. |
| Number | 75/2018 |
| Date | 31-12-2018 |
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(1) In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby makes the following amendments in the notification of the Government of
India in the Ministry of Finance, Department of Revenue No. 4/2018– Central Tax, dated the
23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection
(i) vide number G.S.R.53(E), dated the 23rd January, 2018, namely:–
(2) In the said notification, after the proviso, the following proviso shall be inserted, namely:–
“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.”
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