Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018
Amendment to Waive Late Fees for GSTR-4 Filing (Section 128)
The Government of India, under the Ministry of Finance and the Department of Revenue, issued Notification No. 77/2018 on December 31, 2018. This notification amends a previous notification (No. 73/2017) concerning the Central Goods and Services Tax (CGST) Act, 2017. The amendment is made under the authority granted by Section 128 of the CGST Act. It introduces a new proviso to waive late fees for registered taxpayers who did not file their GSTR-4 returns on time for the quarters from July 2017 to September 2018. However, to benefit from this waiver, the returns must be submitted between December 22, 2018, and March 31, 2019. This change aims to provide relief to taxpayers by removing penalties for late submission within the specified period. The notification was published in the Gazette of India and is part of ongoing efforts to streamline tax compliance under the GST framework.
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