Reduction in late fees for delayed filing of GSTR 5A has been rescinded

Reduction in late fees for delayed filing of GSTR 5A has been rescinded

There was a reduction in late feepayable by any registered person for failure to furnish the return in FORM GSTR 5A. This change was brought by issuing a Central Tax Notification no. 6/2018 dated 23rdJanuary,2018 which has been rescinded byCentral Tax Notification no. 13/2018 dated 7thMarch,2018. Form GSTR 5A is to be filed by theperson supplying onlineinformation and database access or retrieval services (OIDAR services) from a place outside India to a nontaxableonline recipient referred to in section 14 of the Integrated Goods and Services TaxAct, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017.

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[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. 13/2018 Central Tax

New Delhi, the 7th March, 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), the Central Government, on the recommendations ofthe Council, hereby rescinds the notification of the Government of India in the Ministry ofFinance, Department of Revenue No. 6/2018 - Central Tax, dated the 23rd January, 2018,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R. 55(E), dated the 23rd January, 2018, except as respects things done or omittedto be done before such rescission.

[F. No. 349/58/2017-GST]

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