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Notification No. 41/2018 – Central Tax: Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6

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Important Keyword: Section 168 CGST Act 2017, Section 128 CGST Act 2017, Notification No. 41/2018 – Central Tax, F. No. 349/58/2017- GST (Pt.).

[F. No. 349/58/2017-GST (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

New Delhi, the 4th September, 2018

Notification No. 41/2018 – Central Tax

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), the Central Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-

  • the registered persons whose return in FORM GSTR-3B of the Central Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number;
  • the registered persons who have filed the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017 for the period October to December, 2017 by the due date but late fee was erroneously levied on the common portal;
  • the Input Service Distributors who have paid the late fee for filing or submission of the return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017 for any tax period between the 1st day of January, 2018 and the 23rd day of January, 2018.

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

Read More: Notification No. 53/2018 – Central Tax: Seeks to make amendments (Eleventh Amendment, 2018) to the Central Goods and Services Tax Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

Web Stories: Notification No. 53/2018 – Central Tax: Seeks to make amendments (Eleventh Amendment, 2018) to the Central Goods and Services Tax Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

Download Pdf: https://taxinformation.cbic.gov.in/

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