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Late fees waive off

m laxminarayana bhat (accountant) (44 Points)

02 January 2019

Till 2-1-19 there is no waive off GST late filing i checked the GST website late filing charges are avilable

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Ravi SADhiyan (Practice) (4510 Points)
Replied 02 January 2019

Originally posted by : m laxminarayana bhat
	Till 2-1-19 there is no waive off GST late filing i checked the GST website late filing charges are avilable

Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months / quarters July, 2017 to September, 2018, are furnished after 22.12.2018 but on or before 31.03.2019. Now System Charge Late Fees After 31st March 2019 Late Fees Automatically Credit your Cash Credit Ledger

Ruchika Somani (Coaching and Practice in Tax Audit Law.) (4429 Points)
Replied 02 January 2019

In the recent 31st Council Meeting, GST Council has recommended that late fees shall be completely waived for all taxpayers in case of GSTR-1, GSTR 3B & GSTR-4 return for the months/quarters July, 2017 to September, 2018, if these returns are furnished after 22.12.2018 but on or before 31.03.2019.

However, for the above recommendation, notification is still to come.

Sahil Bhatia (Practicing Chartered Accountant) (290 Points)
Replied 02 January 2019

Notification No. 76/2018* : Fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases*. https://www.cbic.gov.in/htdocs-cbec/gst/notfctn-76-central-tax-english-2018.pdf

*Specified Cases : Person who file return after 22nd december 2018 but before 31st March 2019.