Notification No. 74/2019 – Central Tax Explained

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

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.

📚 Frequently Asked Questions (FAQs): Notification No. 74/2019 – Central Tax

Q1: What exactly is Notification No. 74/2019 – Central Tax?

Answer:
It is a GST relief measure to waive late fees for taxpayers who could not file GSTR-1 for any month/quarter between July 2017 to Nov 2019 but filed within the specified window.
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Q2: Which GST form is covered under this notification?

Answer:
FORM GSTR-1 (details of outward supplies made).

Q3: Which period’s returns are eligible for late fee waiver?

Answer:
From July 2017 to November 2019.

Q4: What is the filing window to get this benefit?

Answer:
GSTR-1 must have been filed between 19th December 2019 to 10th January 2020.

Q5: Does this benefit apply to both monthly and quarterly filers?

Answer:
Yes! ✔ Applicable to both depending on your turnover category.

Q6: Is the late fee waived automatically?

Answer:
Yes, if returns are filed within the specified time — no additional application required 🎯

Q7: What if I missed the above filing window?

Answer:
Then normal late fees will apply.
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Q8: Which legal provision grants this fee waiver?

Answer:
Notification issued under Section 128 of the CGST Act, 2017.

Q9: Does it also waive interest or penalties on tax payment?

Answer:
No ❌ Only late fees for GSTR-1 filing are waived.

Q10: ITR or business compliance affected?

Answer:
GSTR-1 non-filing delays ITC availability for buyers — bad for business relations.
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