Important Keyword: Notification 76/2018 central tax, GSTR-3B late fee waiver, GST late fee reduction, section 128 late fee waiver, GST return relief notification, GSTR3B waiver India
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[F.No.20/06/16/2018-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 31st December, 2018
Notification No. 76/2018 – Central Tax: Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
[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 , and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 28/2017 – Central Tax, dated the 1st September, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1126 (E), dated the 1st September, 2017, notification of the Government of India in the Ministry of Finance, Department of Revenue No. 50/2017 – Central Tax, dated the 24th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1326 (E), dated the 24th October, 2017 and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 64/2017– Central Tax, dated the 15th November, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1420(E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards 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:
Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
Provided further 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 return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 76/2018 – Central Tax
Q1: What is Notification No. 76/2018 – Central Tax?
Answer:
It reduces late fees for GSTR-3B and provides full waiver for certain old returns.
Q2: Which returns are covered for full waiver?
Answer:
GSTR-3B for July 2017 to September 2018.
Q3: What is the condition for full waiver?
Answer:
Returns must be filed between:
➡ 22 December 2018 and 31 March 2019
Q4: What is the reduced late fee for normal returns?
Answer:
₹25 per day under CGST.
Q5: What is the late fee for nil returns?
Answer:
₹10 per day under CGST.
Q6: Which section allows late fee waiver?
Answer:
Section 128 of the CGST Act.
Q7: Does this notification apply to GSTR-1?
Answer:
No. It applies only to FORM GSTR-3B.
Q8: Does the late fee reduction apply prospectively?
Answer:
Yes, as per the notification’s provisions.
Q9: What happens if GSTR-3B is not filed?
Answer:
Possible consequences:
Late fees
Interest
Notices
Cancellation of registration
Q10: Do nil return filers also need to file GSTR-3B?
Answer:
Yes. Even with no transactions, filing is mandatory.
Q11: Can late fees be refunded if already paid?
Answer:
Refund depends on specific GST rules and system provisions.
Q12: Does this notification affect GST rates?
Answer:
No. It only affects late fees.
Q13: Do all businesses need GST registration?
Answer:
Yes, if turnover crosses threshold or mandatory criteria apply.
👉 https://finodha.in/online-gst-registration/
Q14: How can taxpayers avoid late fees?
Answer:
Track return deadlines
Maintain proper records
File GSTR-3B on time
Q15: How can Finodha help with GST compliance?
Answer:
Finodha provides:
✔ GST registration
✔ GSTR-3B filing
✔ Notice handling
✔ Compliance support
👉 https://finodha.in/gst-compliance/
👉 https://finodha.in/setup-business/
Download PDF: Notification No. 76/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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