Reduction of late fee FORM GSTR-5


Central Tax Notification No 05 of 2018 dt 23rd January, 2018 under GST

Notification no 05/2018 Central Tax date on 23rd January, 2018, GST


Reduction of late fee in case of delayed filing of FORM GSTR-5


The extract of GST Notification No. 05/2018- Central Tax is given below:


Notification No. 05/2018- 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 Excise and Customs


Notification No. 5/2018 – Central Tax


New Delhi, the 23rd January, 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) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-5 by the due date under section 47 of the said Act, which is in excess of an amount of Rs 25 per day during which such failure continues:


Provided 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 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.




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





(Dr. Sreeparvathy S.L.)


Under Secretary to the Government of India





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