Central Tax Notification No 74 of 2019 dt 26th December, 2019 under GST

Posted on 13 June 2022 Category : Notifications

Notification no 74/2019 Central Tax date on 26th December, 2019, GST

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.

The extract of GST Notification No. 74/2019- Central Tax is given below:

Notification No. 74/2019- Central Tax, GST

[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. 74/2019 – Central Tax

New Delhi, the 26^th December, 2019

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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018– Central Tax, dated the 23^rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 53(E), dated the 23^rd January, 2018, namely:–

In the said notification, after the second proviso, the following proviso shall be inserted, namely:–

“Provided also 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 details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19^th December, 2019 to 10^th January, 2020.”.

This notification shall be deemed to have come into force with effect from the 19^th day of December, 2019.

[F.No.20/06/09/2019-GST]

(Ruchi Bisht)

Under Secretary to the Government of India

Note: The principal notification No. 4/2018-Central Tax, dated 23^rd January, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 53(E), dated the 23^rd January, 2018 and was subsequently amended by notification No. 75/2018-Central Tax, dated the 31^st December, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1252(E), dated the 31^st December, 2018.

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