G.S.R. (E) - Waiver of Late Fee for GST Filings:

Legal Basis: Section 128 of the Central Goods and Services Tax Act, 2017.

Beneficiaries: Registered persons with a principal place of business in specified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand. Input Service Distributors in the mentioned districts.

Conditions for Waiver: Aggregate turnover exceeding 1.5 crore rupees. Filed details of outward supplies in FORM GSTR-1 for July 2019 by September 20, 2019. Filed return in FORM GSTR-6 for July 2019 by September 20, 2019 (for Input Service Distributors).

Districts Affected: Bihar: Araria, Kishanganj, Madhubani, and others. Gujarat: Vadodara. Karnataka: Bagalkot, Ballari, Belagavi, and others. Kerala: Idukki, Malappuram, Wayanad, and Kozhikode. Maharashtra: Kolhapur, Sangli, Satara, and others. Odisha: Balangir, Sonepur, Kalahandi, and others. Uttarakhand: Uttarkashi and Chamoli.

Issued By: Ruchi Bisht, Under Secretary to the Government of India.

Purpose: To alleviate the late fee burden for eligible taxpayers who comply with the specified filing requirements.

Compliance: Affected taxpayers must ensure timely filing of GST returns to avail of the waiver.