CBIC waives late fee for specified classes of taxpayers for GSTR-3B GSTR-4 and GSTR-6

CBIC waives late fee for specified classes of taxpayers for GSTR-3B GSTR-4 and GSTR-6: CBIC Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 with below notification:

[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:-

• 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 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;
• 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 1^st day of January, 2018 and the 23^rd day of January,

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

(Dr. Sreeparvathy S.L)

Under Secretary to the Government of India

Notifications issued by CBIC on 04th September 2018:

Notification No.	Subject	Link
42/2018-Central Tax ,dt. 04-09-2018	Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers	Link
41/2018-Central Tax ,dt. 04-09-2018	Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6	Link
40/2018-Central Tax ,dt. 04-09-2018	Seeks to extend the time limit for making the declaration in FORM GST ITC-04	Link
39/2018-Central Tax ,dt. 04-09-2018	Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017	Link