Waiver of Late Fee for GSTR-6 Return Filing

Notification Summary: G.S.R (E) waives late fees for failure to file FORM GSTR-6 by the due date under the Central Goods and Services Tax Act, 2017.

Legal Authority: Exercised under section 128 of the CGST Act, 2017, based on Council recommendations.

Late Fee Waiver: Applies to registered persons. Late fee amount exceeding twenty-five rupees per day is waived for each day of delay.

Issuing Authority: Dr. Sree Parvathy S.L., Under Secretary to the Government of India. Impact Period: Applicable for late filings of FORM GSTR-6. Publication Details: Published under G.S.R (E), exercising powers conferred by section 128 of the CGST Act, 2017.