The Synthetic & Rayon Textiles Export Promotion Council

CBIC waives late fees on FORM GSTR-1, FORM GSTR-3B and FORM GSTR-4 for the period July, 2017 to September, 2018

Circular No.ES/334 /2018-19                                                             January 05, 2019

To: Members of the Council

Sub.: CBIC waives late fees on FORM GSTR-1, FORM GSTR-3B and FORM GSTR-4 for the period July, 2017 to September, 2018

Dear Member,

We would like to inform you that the GST Council has made several recommendations related to Late Return Filing Fees Waiver, Extension of Due date of GST Return Filing, etc. in its 31st GST Council Meeting held on 22nd December 2018. 

To give effect to these recommendations, CBIC has issued following notifications –

  1. Notification No.75/2018-Central Tax dated 31st December, 2018

The amount of late fee payable shall be 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.

* Form GSTR-1 (monthly) is for registered person having turnover exceeding Rs.1.5 crore

* Form GSTR-1 (quarterly) is for registered person having turnover upto Rs. 1.5 crore

  1. Notification No.76/2018-Central Tax dated 31st December, 2018 –  

The amount of late fee payable shall be 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.

* Form GSTR-3B is for normal tax payers

  1. Notification No.77/2018-Central Tax dated 31st December, 2018

The amount of late fee payable shall be 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.

* Form GSTR-4 is for all composite taxpayers.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR