{"id":1451,"date":"2019-01-01T06:42:09","date_gmt":"2019-01-01T06:42:09","guid":{"rendered":"https:\/\/www.gstpractitioners.in\/?p=1451"},"modified":"2019-01-01T06:42:09","modified_gmt":"2019-01-01T06:42:09","slug":"govt-waived-late-fee-of-filing-of-gstr-1-gstr-3b-gstr-4-read-notifications","status":"publish","type":"post","link":"https:\/\/www.gstpractitioners.in\/blog\/govt-waived-late-fee-of-filing-of-gstr-1-gstr-3b-gstr-4-read-notifications\/","title":{"rendered":"Govt. waived late fee of Filing of GSTR-1, GSTR-3B & GSTR-4 [Read Notifications]"},"content":{"rendered":"
<\/span> 713<\/span><\/div>

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. 73\/2017\u2013 Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.1600(E), dated the 29th December, 2017, namely:\u2013<\/p>\n

\"\"<\/p>\n

In the said notification, after the first proviso, the following proviso shall be inserted, namely:\u2013
\n\u201cProvided further 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-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.\u201d.<\/p>\n

Read Notification :GSTR-4 Waive Late Fee<\/a><\/span><\/p>\n

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:<\/p>\n

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 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:<\/p>\n

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<\/p>\n

Read Notification : GSTR-3B Waive Late Fee<\/a><\/span><\/p>\n

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.\u201d.<\/p>\n

Read Notification :GSTR-1 Waive Late Fee<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

713The Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government …. <\/p>\n","protected":false},"author":2,"featured_media":1456,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1451","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst-return"],"gutentor_comment":0,"_links":{"self":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/1451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/comments?post=1451"}],"version-history":[{"count":2,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/1451\/revisions"}],"predecessor-version":[{"id":1489,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/1451\/revisions\/1489"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/media\/1456"}],"wp:attachment":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/media?parent=1451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/categories?post=1451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/tags?post=1451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}