Important Keyword: Notification 06/2018 Central Tax, GSTR-5A late fee reduction, OIDAR GST return, Section 128 CGST, GSTR-5A penalty, GST notification 2018, GST digital services India,
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Table of Contents
[F. No.349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 23rd January, 2018
Notification No. 06/2018 – Central Tax: Reduction of late fee in case of delayed filing of FORM GSTR-5A
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R……(E):- 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.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 06/2018 – Central Tax
Q1: What is Notification No. 06/2018 – Central Tax?
Answer:
It is a GST notification that reduced the late fee for delayed filing of GSTR-5A to ₹25 per day and ₹10 per day for nil returns. 06
Q2: Who needs to file GSTR-5A?
Answer:
GSTR-5A must be filed by OIDAR service providers supplying digital services to unregistered customers in India.
Q3: What types of services fall under OIDAR?
Answer:
OIDAR includes:
Streaming platforms
Online gaming
Cloud services
Digital subscriptions
Software downloads
Q4: Under which section was this notification issued?
Answer:
It was issued under Section 128 of the CGST Act, which allows the government to waive or reduce late fees. 06
Q5: What is the late fee for delayed GSTR-5A filing after this notification?
Answer:
₹25 per day for normal returns
₹10 per day for nil returns 06
Q6: What is the connection between Section 47 and this notification?
Answer:
Section 47 imposes late fees for delayed returns.
Notification 06/2018 reduces that late fee using powers under Section 128.
Q7: What happens if GSTR-5A is not filed?
Answer:
Consequences may include:
Accumulation of late fees
Notices from GST department
Possible compliance issues for digital services
Q8: Is GSTR-5A required even for nil turnover?
Answer:
Yes.
Even if there is no turnover, the taxpayer must file a nil GSTR-5A return.
Q9: Can GSTR-5A be revised after filing?
Answer:
No.
Any corrections must be made in subsequent returns.
Q10: What is the due date for GSTR-5A?
Answer:
It is generally due on the 20th of the following month, unless extended by notification.
Q11: Does this notification apply to other GST returns?
Answer:
No.
It applies only to GSTR-5A.
Q12: Is this late fee reduction still applicable today?
Answer:
No.
This was a relief measure for the initial GST period and applies only as per the notification’s scope.
Q13: What is the difference between GSTR-5 and GSTR-5A?
Answer:
GSTR-5: Filed by non-resident taxable persons
GSTR-5A: Filed by OIDAR service providers
Q14: How can OIDAR providers avoid late fees?
Answer:
They should:
File returns on time every month
Maintain accurate digital service records
Monitor GST notifications and updates
Q15: Where can businesses get help with GST filings?
Answer:
You can get professional help from Finodha for:
GST Registration: https://finodha.in/online-gst-registration/
GST Return Filing: https://finodha.in/gst-return-filing/
GST Compliance: https://finodha.in/gst-compliance/
Conclusion
Notification No. 06/2018 – Central Tax was a relief measure that significantly reduced the late fee burden for GSTR-5A filers, especially foreign digital service providers. By capping late fees at ₹25 per day and ₹10 for nil returns, the government encouraged smoother GST compliance.
Download PDF: Notification No. 06/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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