Reduction of late fee in case of delayed filing of FORM GSTR-5A

Download the official CGST Notification no. 6/2018 issues by CBEC on 23rd January,2018

Latest >>>Reduction in late fees for delayed filing of GSTR 5A has been rescinded vide CGST Notification no. 13/2018 dated 7th March,2018

[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 Excise and Customs

Notification No. 6/2018 Central Tax

New Delhi, the 23rd January, 2018

G.S.R(E):- In exercise of the powers conferred by section 128 of the Central Goods andServices 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, hereby waives the amountof late fee payable by any registered person for failure to furnish the return in FORM GSTR 5Aby the due date under section 47 of the said Act, which is in excess of an amount oftwenty-five rupees for every day during which such failure continues:
Provided that where the total amount of integrated tax payable in the said return is nil,the amount of late fee payable by such registered person for failure to furnish the said returnby the due date under section 47 of the said Act shall stand waived to the extent which is inexcess of an amount of ten rupees for every day during which such failure continues.

[F. No.349/58/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India