Circular No. ES/127/2019-20 3rd September, 2019
To: Members of the Council
Sub.: CBIC waives off the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 & GSTR-6 provided the said returns are furnished by 20th September, 2019
Dear Member,
We would like to inform you that CBIC has issued Notification No.41/2019- Central Tax dated 31st August, 2019 waiving off the late fee in cases of the return filing of the taxpayers having registered office in States/ Districts, as given in the table for the month of July, 2019. This notification is applicable in respect of GSTR –1 for taxpayers having aggregate turnover of more than 1.5 crore rupees & Form GSTR-6.
Sl. No. |
Name of |
Name of District |
1. |
Bihar |
Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran. |
2. |
Gujarat |
Vadodara. |
3. |
Karnataka |
Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir. |
4. |
Kerala |
Idukki, Malappuram, Wayanad, Kozhikode. |
5. |
Maharashtra |
Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar. |
6. |
Odisha |
Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur. |
7. |
Uttarakhand |
Uttarkashi and Chamoli |
8 |
Jammu & Kashmir |
All districts |
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S. Balaraju
Executive Director