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

Circular No. ES/127/2019-20 3^rd 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 20^th September, 2019

Dear Member,

We would like to inform you that CBIC has issued Notification No.41/2019- Central Tax dated 31^st 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 State	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