Important Keyword: Notification No. 41/2019 Central Tax, GST late fee waiver July 2019, GSTR-1 waiver notification, GSTR-6 late fee waiver, GST district-wise relief, CGST notifications 2019, Finodha GST return filing
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[F. No. 20/06/07/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 31st August, 2019
Notification No. 41/2019 – Central Tax: Seeks to waive the late fees in certain cases for the month of July 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.
Table of Contents
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 under section 47 of the said Act, by the following class of taxpayers: –
- the registered persons whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;
- the registered persons whose principal place of business is in the State of Jammu and Kashmir, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;
- the Input Service Distributors whose principal place of business is in the district mentioned in column (3) of the above said Table, of the State as mentioned in column (2) of the said Table, who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;
- the Input Service Distributors whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019.
Table
| Sl. No. | Name of State | Name of District |
| (1) | (2) | (3) |
| 1. | Bihar | Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran. |
| 2. | Gujarat | Vadodara. |
| 3. | Karnataka | Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir. |
| 4. | Kerala | Idukki, Malappuram, Wayanad, Kozhikode. |
| 5. | Maharashtra | Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar. |
| 6. | Odisha | Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur. |
| 7. | Uttarakhand | Uttarkashi and Chamoli |
(Ruchi Bisht)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 41/2019 – Central Tax
Q1: What is Notification No. 41/2019 – Central Tax in simple language?
Answer:
It is a GST notification that waives late fees for the month of July 2019 for:
GSTR-1 filers, and
GSTR-6 filers (ISDs),
if they filed their return by 20 September 2019.
This relief applies to taxpayers located in specific notified districts and Jammu & Kashmir.
Q2: Who is eligible for the late fee waiver under this notification?
Answer:
Eligible taxpayers include:
Registered persons with turnover above ₹1.5 crore in specified districts,
Registered persons in Jammu & Kashmir,
ISDs located in the same specified districts or in Jammu & Kashmir.
The list of districts such as Araria, Vadodara, Mysuru, Kozhikode, Kolhapur, Rayagada, Chamoli, etc., is provided in the table on Page 2.
Q3: What returns are covered by Notification No. 41/2019 – Central Tax?
Answer:
The waiver applies only to:
FORM GSTR-1 (outward supplies),
FORM GSTR-6 (ISD return),
for July 2019, filed on or before 20 September 2019.
Q4: Does this apply to all taxpayers in the listed states?
Answer:
No.
It applies only to taxpayers in the specific districts listed in the notification, not the entire state.
Example:
In Karnataka, only districts like Belagavi, Davanagere, Mysuru, Kalaburagi, Shivamogga, Udupi, etc. are covered.
Q5: What are the legal sections referred to in this notification?
Answer:
Section 128 of CGST Act – empowers the government to waive late fees.
Section 47 of CGST Act – specifies late fees for delayed return filing (₹200/day).
The notification uses these powers to provide relief.
Q6: What is the deadline for availing the waiver?
Answer:
20 September 2019 was the final deadline to file GSTR-1 or GSTR-6 for July 2019 without late fees.
Q7: Is the waiver automatic?
Answer:
Yes, if the eligible taxpayer filed the return before the deadline, late fees became zero automatically—no separate application required.
Q8: Does the waiver apply to GSTR-3B?
Answer:
No ❌
The notification covers only GSTR-1 and GSTR-6 for July 2019.
Q9: I am in Nashik (Maharashtra). Am I eligible?
Answer:
Yes 👍
Nashik appears in the district list on Page 2 for Maharashtra.
Q10: Is Jammu & Kashmir covered separately?
Answer:
Yes.
All taxpayers and ISDs in Jammu & Kashmir with turnover above ₹1.5 crore were eligible for the waiver, irrespective of district.
Q11: What happens if I filed after 20 September 2019?
Answer:
The waiver does not apply.
In such cases, normal late fees under Section 47 become payable.
Q12: I am an ISD located in Uttarkashi (Uttarakhand). Is GSTR-6 late fee waived?
Answer:
Yes.
Uttarkashi is included in the Uttarakhand list on Page 2, and ISDs from this district get the waiver for July 2019 if filed by 20 September 2019.
Q13: Does turnover below ₹1.5 crore qualify?
Answer:
No.
The notification covers only taxpayers with turnover above ₹1.5 crore in the preceding or current financial year.
Q14: Can businesses still benefit from this notification today?
Answer:
No.
This was a one-time historical relief only for July 2019.
However, understanding such notifications helps anticipate future waivers.
Q15: How can I avoid GST late fees in the future?
Answer:
You can:
Automate monthly filings ✔️
Set reminders for deadlines ✔️
Use expert filing support ✔️
👉 File on time with Finodha GST Return Filing Service:
https://finodha.in/gst-return-filing/
🎯 Conclusion
Notification No. 41/2019 – Central Tax offered timely relief to taxpayers affected by regional disruptions, ensuring they were not burdened with late fees for July 2019 GSTR-1 and GSTR-6 filings.
To avoid future penalties and late fees, ensure timely GST compliance:
👉 Start filing with Finodha GST Return Filing:
https://finodha.in/gst-return-filing/
👉 Need expert help? Consult Finodha GST Experts:
https://finodha.in/gst-compliance/
Download PDF: Notification No. 41/2019 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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