Notification No. 07/2018 – Central Tax Explained

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Notification No. 07/2018 – Central Tax: Reduction of late fee in case of delayed filing of FORM GSTR-6

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- 6 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.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 07/2018 – Central Tax

Q1: What is Notification No. 07/2018 – Central Tax?

Answer:
It is a GST notification that reduced the late fee for delayed filing of GSTR-6 to ₹25 per day by waiving the excess amount. 07

Q2: Who benefited from this notification?

Answer:
Only Input Service Distributors (ISDs) who filed GSTR-6 late were eligible for the reduced late fee.

Q3: 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. 07

Q4: What was the original late fee before this notification?

Answer:
Under Section 47 of the CGST Act, the late fee was higher.
The notification waived the excess amount beyond ₹25 per day.

Q5: Does this notification apply to GSTR-3B or GSTR-1?

Answer:
No.
It applies only to GSTR-6, which is filed by Input Service Distributors.

Q6: What is the maximum late fee after this notification?

Answer:
The late fee was limited to ₹25 per day for the period covered by the notification. 07

Q7: What is the role of Section 47 in this notification?

Answer:
Section 47 imposes late fees for delayed returns.
Notification 07/2018 reduced the late fee using powers under Section 128.

Q8: Is GSTR-6 required for all taxpayers?

Answer:
No.
Only Input Service Distributors need to file GSTR-6.

Q9: What happens if GSTR-6 is not filed at all?

Answer:
Consequences may include:
ITC distribution issues
Notices from GST department
Accumulation of late fees

Q10: Can late fees be waived again in the future?

Answer:
Yes.
The government can issue new notifications under Section 128 to waive or reduce late fees.

Q11: How is GSTR-6 connected to Section 39?

Answer:
Section 39(4) requires ISDs to file GSTR-6.
Late filing triggers penalties under Section 47.

Q12: Can an ISD revise GSTR-6 after filing?

Answer:
No.
GSTR-6 cannot be revised.
Corrections must be made in subsequent returns.

Q13: What types of invoices are reported in GSTR-6?

Answer:
Only service invoices, such as:
Legal fees
Audit charges
Software subscriptions
Marketing expenses

Q14: How can businesses avoid late fees for GSTR-6?

Answer:
Businesses should:
Track due dates
Maintain invoice records
Reconcile ITC regularly
File returns on time
You can ensure timely compliance with:
https://finodha.in/gst-compliance/