Student
23688 Points
Joined November 2017
Yes it is correct...
But the late fees levied U/s 47 of the CGST Act 2017 has been waived only for those Registered Person whose Aggregate Turnover is more than Rs. 1.5 crore and whose Principal Place of Business is in Jammu and Kashmir and in the below mentioned specified places :
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 ).
Notification No. 41/2019 - CT, dated 31.08.2019 has been issued by the CBIC.