prpri CBIC waives late fees for non- filing of FORM GSTR-1 CBIC waives late fees for non- filing of FORM GSTR-1

Late fee waiver for furnishing GSTR-1 for the period July-2017 to November-2019 up to 10th January 2020

CBIC waives late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019 vide  Notification No. 74/2019 – Central Tax Dated: 26th December, 2019.

Government has notified that the amount of late fee payable shall stand waived for the taxpayers who failed to furnish the details of outward supplies in form GSTR-1 for the period from July-2017 to November-2019 by the due date but furnishes the said details in form GSTR-1 between the period 19th December 2019 to 10th January 2020. Please refer notification 74/2019 dated 27 December 2019 in this regard.

You are requested to furnish the details in form GSTR-1 for the above referred period on or before 10th January 2020 to avail the benefit of the said notification.

After 10.01.2020 a late fee of Rs. 50 per day for non-filing of GSTR-1 up to a maximum of Rs. 10,000 per statement will be levied as per existing provisions. Therefore, the taxpayers are requested to clear any backlog with respect to GSTR-1 by 10.01.2020.

Further, the Government plans to take a number of steps if the pending GSTR-1 are not filed by 10.01.2020 such as blocking of E-way bill, etc.

Also, it is beneficial for the recipients to encourage their suppliers to file their GSTR-1 in time as it is important that the credit taken by the recipients in their GSTR-3B matches with the details auto-populated in their GSTR-2A.

———

Late Fees for GSTR-1- Notification No. 74/2019 – Central Tax dated 26th December, 2019 (deemed to have come into force with effect from the 19th day of December, 2019). Amends the Notification No. 4/2018 – Central Tax dated 23rd January, 2018. Late fee payable under section 47 of the CGST Act shall stand 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 November, 2019 by the due date but furnishes the same in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020. As per the Notification No. 4/2018 – Central Tax ( read with corresponding SGST notifications)- Late fees leviable is as follows:-

  • Rs. 50/- per day
  • Rs. 20/- per day , where there are no outward supplies in any month/ quarter

subject to a maximum amount of Ten thousand rupees

Now all taxpayers who file their pending GSTR-1s by 10th January, 2020 have been given waiver of the late fees.

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 74/2019-Central Tax

New Delhi, the 26th December, 2019

G.S.R. 953(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018- Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:-

In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

“Provided also that the amount of late fee payable under section 47 of the said Act shall stand 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 November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020.”.

2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019.

[F.No.20/06/09/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India

Note: The  principal  notification  No. 4/2018-Central  Tax,  dated 23rd  January, 2018  was published in the Gazette of India, Extraordinary, vide number G.S.R. 53(E), dated the 23rd January, 2018 and was subsequently amended by notification No. 75/2018-Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1252(E), dated the 31st December, 2018.

Also Read other CBIC Notifications issued on 26th December 2019

Title Notification No. Date
Form GSTR 9 / GSTR 9C Date for FY 2017-18 extended till 31.01.2020 Order No. 10/2019-Central Tax 26/12/2019
Form GSTR 7 date extended for Assam, Manipur and Tripura Notification No. 78/2019 –Central Tax 26/12/2019
Form GSTR 3B date extended for Assam, Manipur and Tripura Notification No. 77/2019 –Central Tax 26/12/2019
Form GSTR 1 Date extended for Nov 19 for Assam, Manipur & Tripura Notification No. 76/2019 –Central Tax 26/12/2019
Rule 86A Conditions of use of amount available in electronic credit ledger Notification No. 75/2019 –Central Tax 26/12/2019

More Under Goods and Services Tax

10 Comments

  1. Manoj pradhan says:

    Now the govt has announced waiver of late fee . Please tell me what about those who have already filed GSTR 1 with delay but has not paid late fee till date . Will their late fee my be waived on the basis of notification no. 74/2019 ? Please guide . As the notification appears conditional

  2. srinivas says:

    sir,

    gst composite dealer 2017-18 – 4th Quater to till now not filed gst return business is rice stores only i have take this clinet just fill the return only late fee 12000/- how to solve this problem client very small business person how to solve it

  3. nageswarao says:

    small dealer are not knowledge in gst act,they are facing problems,pl reduce penality,depond on turnover ie,10 to 15 lac,15 to20lac, impose on penality,and alsoextended up to 31-03-2020,it is very comport to all tax payers,some cases contractrs are not receiving thei bills,how can pay gst tax,it is burden .

  4. Rajesh says:

    It is commonly seen that people break laws and rules but do not wish to get punished for it. People do not wish to pay taxes etc, but demand a lot of Government. To maintain discipline, Government should impose fines and penalties and should stop extending deadlines and giving waivers. Doing this is a bad practice.

  5. Thimmaiah says:

    Dear sir I am requesting you sir kindly extend Gstr 1 due date 10th january 2020. to up to 31st March 2020. Which was pendig from july 2017 to December 2019. Most of the dealers and contractors are paid late fees
    for Gst 3B due to late filling. they are not able to pay late fees for gstr 1because they are facing financial problem for pending bills from govt treasary. It is not possible to file gstr1 with in 10th january 2020. kindly give extend due date

  6. Uttam Kumar Paul says:

    Dear Sirs,I am to inform you that kindly allow us atleast 90 days for filing of GSTR-1 from 7/17 to 11/19 as because pending gstr1 for 29 months which was not possible for filing only for 22 days i.e.from 19/12/2019 to 10/01/2020.Also most of the parts of India are under curfew and disturbances as well as banned of internet connection including N.E.Region in connection with CAA..In this regard weI therefore request you to kindly allow us 90 days.

  7. MORYA LOGISTICS says:

    Pls put penalty for those who not making payments agence bill..

    Example morya to clint

    Clint not making not payment within one month he has to paid penalty

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