Notification no 75/2018 Central Tax date on 31st December, 2018, GST

Central Tax Notification No 75 of 2018 dt 31st December, 2018 under GST

Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. 

The extract of GST Notification No. 75/2018- Central Tax is given below: 

Notification No. 75/2018- 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. 75/2018 – Central Tax

New Delhi, the 31^st December, 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 makes the following amendments 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 proviso, the following proviso shall be inserted, namely:–

“Provided 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 details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22^nd December, 2018 to 31^st March, 2019.”.

[F.No.20/06/16/2018-GST] 

(Dr. Sreeparvathy S.L.)

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.