WAIVER OF ERRONEOUS LEVY OF LATE FEE IN CERTAIN CASES
The Goods and Services Tax Act, 2017 came into force in
India with effect from 1.7.2017.
The Central Government, on the recommendations of the GST
Council waived the late paid under section 47 of the GST Act, by the following
classes of taxpayers:--
· the registered persons whose return in FORM
GSTR-3B of the Central Goods and Services Tax Rules, 2017 for the month of
October, 2017, was submitted but not filed on the common portal, after
generation of the application reference number;
· the registered person whose return in FORM
GSTR-4 of the Central Goods and Services Tax Rules, 2017 for the period October
to December 2017 by the due date but late fee was erroneously levied on the
common portal;
· the Input Service Distributors who have paid the
late fee for filing or submission of return in FORM GSTR-6 of the Central Goods
and Services Tax Rules, 2017 for any tax period between 1st day of
January 2018 and the 23rd day of January 2018.
The relevant Notification issued by the Central
Government is
given below for ready reference:
[To be published in the Gazette of India,
Extraordinary,
Part
II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance Department of Revenue
Central Board of Indirect
Taxes and Customs
Notification No.
41/2018 – Central Tax
New Delhi, the 4th September, 2018
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 waives the late fee paid under section 47 of the said Act, by the following
classes of taxpayers:-
(i)
the registered persons whose return in FORM GSTR-3B of
the Central Goods and Services Tax Rules, 2017 for the month of October, 2017, was submitted but not filed on the common portal, after
generation
of the application
reference number;
(ii) the registered persons who have filed the return in
FORM GSTR-4 of
the
Central Goods and Services Tax Rules, 2017 for the period October to December, 2017 by the due date but late
fee was erroneously levied on the
common portal;
(iii) the Input Service Distributors who have paid the late fee for filing or submission of the
return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017 for any
tax period between
the
1st day of January,
2018 and the 23rd day of January, 2018.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L) Under
Secretary to the Government of India