Notification No. 74/2019 – Central Tax: Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November 2019.

Important Keyword: F.No.20/06/09/2019-GST, Notification No. 74/2019 – Central Tax, Section 128 CGST Act 2017, Notification No. 4/2018-Central Tax, Notification No. 75/2018-Central Tax.

[F.No.20/06/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 26th December, 2019

Notification No. 74/2019 – 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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018– Central Tax, dated the 23^rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23^rd January, 2018, namely:–

In the said notification, after the second proviso, the following proviso shall be inserted, namely:–

“Provided also 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 details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19^th December, 2019 to 10^th January, 2020.”.

2. This notification shall be deemed to have come into force with effect from the 19^th day of December, 2019.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: The principal notification No. 4/2018-Central Tax dated 23^rd January, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 53(E), dated the 23^rd January, 2018 and was subsequently amended by notification No. 75/2018-Central Tax, dated the 31^st December, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1252(E), dated the 31^st December, 2018.

Read More: Notification No. 76/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November 2019.

Web Stories: Notification No. 76/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November 2019.

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