Late fee waived for GSTR-1,GSTR-3B and GSTR-4 for July 17 to September 2018 by Gujarat SGST Department
In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the 31ST GST Council Meeting, Dated 22 December’ 2018, hereby issued :
Notification No.75-2018-ST : For Late Fee Waived off GSTR-1 upto September’2018
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 22nd December, 2018 to 31st March, 2019.”.
Notification No.76-2018-ST : For Late Fee Waived off GSTR-3B upto September’2018
hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR 3B for the month of July, 2017 onwards by the due date under section 47 of the said Act,which is in excess of an amount of twenty-five rupees for every day during which such failure continues:
Provided that where the total amount of State 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:
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 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.
Notification No.77-2018-ST : For Late Fee Waived off GSTR-4 upto September’2018
In the said notification, after the first proviso, the following proviso shall be inserted, namely:– “Provided further the amount of late fee payable under section 47 of lthe said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from 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.”.
K.C. MAHATO is expert in GST Consultancy and has an experience of more than 10 years in Indirect tax, Direct Taxes and the accounting profession. He is also giving GST Practical Training to Students and SME Traders. He provide services that most effectively meet client needs. His experience is concentrated in performing GST Laws & Practices and compliances of gst in a variety of industries.
