Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B in specified cases.
76\/2018-Central Tax Dated:- 31-12-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nCentral Board of Indirect Taxes and Customs
\nNotification No. 76\/2018-Central Tax
\nNew Delhi, the 31st December, 2018
\nG.S.R. 1253 (E),- In exercise of the powers conferred by section 128 of the Central Goods and Services 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 , and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 28\/2017 – Central Tax, dated the 1st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ilure continues: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hed on or before the 30th day of June, 2020 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sh the returns in FORM GSTR-3B by the due date, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n .5 crores in the preceding financial year = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B in specified cases.76\/2018-Central Tax Dated:- 31-12-2018 Central GST (CGST)GSTCGSTCGSTGovernment of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification … Continue reading “Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B in specified cases.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15805","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15805"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15805\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nProvided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act, shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
\nProvided further that the amount of late fee payable under section 47 of the said Act, shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.
\n1[Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in colu<\/p>\n
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\nMarch, 2020
\nIf return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020
\nApril, 2020
\nIf return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020
\nMay, 2020
\nIf return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020
\nJune, 2020
\nIf return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020
\nJuly, 2020
\nIf return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020
\n3.
\nTaxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
\nFebruary, 2020
\nIf return in FORM GSTR-3<\/p>\n
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\nProvided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil.]
\n3[Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM G<\/p>\n
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\n6[Table
\nS. No.
\nClass of registered persons
\nTax period
\nPeriod for which late fee Waived
\n(1)
\n(2)
\n(3)
\n(4)
\n1.
\nTaxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year
\nMarch, 2021, April, 2021 and May, 2021
\nFifteen days from the due date of furnishing return
\n2.
\nTaxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39
\nMarch, 2021
\nSixty days from the due date of furnishing return
\nApril, 2021
\nForty-five days from the due date of furnishing return
\nMay, 2021
\nThirty days from the due date of furnishing return
\n3.
\nTaxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39
\nJanuary-March, 2021
\nSixty days from the due date o<\/p>\n
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\nTABLE
\nS. No.
\nClass of registered persons
\nAmount
\n(1)
\n(2)
\n(3)
\n1.
\nRegistered persons whose total amount of central tax payable in the said return is nil
\nTwo hundred and fifty Rupees
\n2.
\nRegistered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1
\nOne thousand rupees
\n3.
\nTaxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1
\nTwo thousand and five hundred rupees]
\n[F.No.20\/06\/16\/2018-GST]
\n(Dr. S<\/p>\n
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\nFebruary, 2020
\nIf return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
\nMarch, 2020
\nIf return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020
\nApril, 2020
\nIf return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020.]"
\n3. Inserted vide Notification No. 52\/2020 – Central Tax dated 24-06-2020
\n4. Inserted vide NOTIFICATION No. 57\/2020-Central Tax dated 30-06-2020 w.e.f. 25-06-2020
\n5. Inserted vide NOTIFICATION NO. 09\/2021- Central Tax dated 01-05-2021 w.e.f. 20-04-2021
\n6. Substituted vide NOTIFICATION NO. 19\/2021 – Central Tax dated 01-06-2021 w.e.f. 20-05-2021 before it was read as
\n"Table
\nS. No.
\nClass of registered persons
\nTax period
\nPeriod for which late fee waived
\n(1)
\n(2)
\n(3)
\n(4)
\n1.
\nTaxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year
\nMarch, 2021 and April, 2021
\nFifteen days from the due date of furnishing re<\/p>\n
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