The Central Board of Indirect Taxes & Customs (“CBIC”) has issued various notifications to waive the amount of late fees leviable on the registered persons. The gist of the notifications are discussed here under in the tabular format for the ease of understanding: –
| Sr. No | Notifications | Particulars |
| 1. | N. No: 75/2018 – Central Tax dated December 31, 2018 |
Form GSTR – 1 Waive the late fees 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 December 22, 2018 to March 31, 2019. |
| 2. | N. No: 76/2018 – Central Tax dated December 31, 2018 |
Form GSTR – 3B Waive the late fees 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 December 22, 2018 to March 31, 2019. |
| 3. | N. No: 77/2018 – Central Tax dated December 31, 2018 |
Form GSTR – 4 Waive the late fees 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 December 22, 2018 to March 31, 2019. |