Central Tax Notifications

CGST Notification 76/2018

Title	Seeks to waive late fees leviable for delayed furnishing and filing of FORM GSTR-3B for the period between Jul’17 to Sept’18
Number	76/2018
Date	31-12-2018
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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 , and in supersession of the notification of
the Government of India in the Ministry of Finance, Department of Revenue
No. 28/2017 – Central Tax, dated the 1st September, 2017
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 1126 (E), dated the 1st September, 2017,
notification of the Government of India in the Ministry of Finance,
Department of Revenue No. 50/2017 – Central Tax, dated the 24th October,
2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 1326 (E), dated the
24th October, 2017 and notification of the Government of India in the
Ministry of Finance (Department of Revenue) No. 64/2017– Central Tax,
dated the 15th November, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.1420(E), dated the 15th November, 2017, except as respects things
done or omitted to be done before such supersession, hereby waives the
amount of late fee payable by any registered person for failure to furnish
the return in FORM GSTR-3B for the month of July, 2017
onwards 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 central 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 for the month of July, 2017 onwards 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:

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 return in FORM GSTR-3B for the
months of July, 2017 to September, 2018 by the due date but furnishes the
said return between the period from 22nd Decemb
er, 2018 to 31st March,
2019.

¹

“Table

S. No	Class of registered persons	Tax period	Condition
(1)	(2)	(3)	(4)
1.	Taxpayers having an aggregate turnover of more than rupees 5crores in the preceding financial year	February, 2020, March, 2020 and April, 2020	If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020
2.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep	February, 2020	If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
		March, 2020	If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020
		April, 2020	If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020
		May, 2020	If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020
		June, 2020	If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020
		July, 2020	If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020
3.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi	February, 2020	If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
		March, 2020	If return in FORM GSTR-3B is furnished on or before the 5th day of July, 2020
		April, 2020	If return in FORM GSTR-3B is furnished on or before the 9th day of July, 2020
		May, 2020	If return in FORM GSTR-3B is furnished on or before the 15th day of September, 2020
		June, 2020	If return in FORM GSTR-3B is furnished on or before the 25th day of September, 2020
		July, 2020	If return in FORM GSTR-3B is furnished on or before the 29th day of September, 2020

² Provided also that the total amount of late fee payable for a tax period, under section
47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty
rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the
months of July, 2017 to January, 2020, by the due date but furnishes the said return between
the period from 01st day of July, 2020 to 30th day of September, 2020:

Provided also that where the total amount of central tax payable in the said return is nil,
the total amount of late fee payable for a tax period, under section 47 of the said Act shall
stand waived for the registered person who failed to furnish the return in FORM GSTR-3B
for the months of July, 2017 to January, 2020, by the due date but furnishes the said return
between the period from 01st day of July, 2020 to 30th day of September, 2020.

Provided also that for the class of registered persons mentioned in
column (2) of the Table of the above proviso, who fail to furnish the
returns for the tax period as specified in column (3) of the said Table,
according to the condition mentioned in the corresponding entry in column (4)
of the said Table, but furnishes the said return till the 30th day of
September, 2020, the total amount of late fee payable under section 47 of the
said Act, shall stand waived which is in excess of two hundred and fifty rupees
and shall stand fully waived for those taxpayers where the total amount of
central tax payable in the said return is nil:

Provided also that for the taxpayers having an aggregate turnover of more than
rupees 5 crores in the preceding financial year, who fail to furnish the return
in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but
furnish the said return till the 30th day of September, 2020, the total
amount of late fee under section 47 of the said Act, shall stand waived
which is in excess of two hundred and fifty rupees and shall stand fully waived
for those taxpayers where the total amount of central tax payable in the said
return is nil.
between the period from 01st day of July, 2020 to 30th day of September, 2020.”

³ “Provided also that the amount of late fee payable under section 47 shall stand
waived for the period as specified in column (4) of the Table given below, for the tax
period as specified in the corresponding entry in column (3) of the said Table, for the
class of registered persons mentioned in the corresponding entry in column (2) of the
said Table, who fail to furnish the returns in FORM GSTR-3B by the due date,
namely:-

Table

S. No.(1)	Class of registered persons (2)	Tax period (3)	Period for which late fee waived (4)
1.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	March, 2021 and April, 2021	Fifteen days from the due date of furnishing return
2.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39	March, 2021 and April, 2021	Thirty days from the due date of furnishing return
3.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to subsection (1) of section 39	January-March, 2021	Thirty days from the due date of furnishing return.”