There has been extension in period of the one-time amnesty scheme to 17th January 2020, between which GSTR-1 returns filled by taxpayers for the period starting from July 2017 to November 2019, would be subject to no late fees liability.

Late fee payable under section 47 of the CGST Act was 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. Now the last date has been extended to 17th January, 2020.

According to the department “The response to this waiver has been very encouraging and since announcement on 18.12.2019, 54 lakhs GSTR-1 have gotten filed till 09.01.2020. On average, only about 25 lakh monthly GSTR1  get filed.”

Further department states that “In the view of such huge response, which would lead reduction in unmatched credit, it has been decided to extend the said amnesty scheme from 10th January 2020 to 17th January 2020.”

If we refer to Notification No. 4/2018 – Central Tax issued on 23rd January 2018 read with Sec 47 of CGST Act 2017,

Late fees for non-filers of GSTR-1 return is Rs. 50 per day and for returns being nil returns Rs. 20 per day shall be the amount of late fees. This is subject to maximum amount of Rs 10000.

Initially the time period provided was between 19th December 2019 to 10th January 2020 via Notification No. 74/2019 – Central Tax issued on 26th December 2019. The same was decided in the 38th meeting of the GST Council held on 18.12.2019

But with Notification No. 04/2020 – Central Tax issued on 10th January 2020 the period between which if returns are to filled by taxpayers to avail benefit of waiver is increased as between 19th December 2019 to 17th January 2020.

Earlier too a period between 22nd December 2018 to 31st March 2019 was provided so as to file GSTR-1 returns for months of July 2017 to September 2018 and avoid late fees of non-filling is filled by these dates. This was via Notification No. 75/2018 – Central Tax issued on 31st December 2018

Department now eyes to make GST returns regularized and slowing withdrawing the relaxations given till now by implementing measures such as waiver of late fee for non-fillers of GSTR-1 returns, Standard Operating Procedure w.r.t. non-filing of GSTR-3B returns, restriction of self-declared credit to as 110% of what reflects in taxpayers GSTR-2A, eway bill blocking if GSTR-1 returns not filled etc.

Thus it is in utmost benefit of taxpayer to timely avail such benefits and retry to get back on track of timely filling of returns.

Source- Tweets from Ministry of Finance (Tweet Extract is given below)

The GST council in its 38th meeting on 18th Dec 2019 had recommended that late fee chargeable on filing of statements of output supplies in Form GSTR-1s, be waived for the GSTR-1 pertaining to period July, 2017 to Nov 2019 if the same are filed by 10/01/2020

The response to this waiver has been very encouraging and since announcement on 18.12.2019, 54 lakhs GSTR-1 have gotten filed till 09.01.2020. On average, only about 25 lakh monthly GSTR1s get filed.

In the view of such huge response, which would lead reduction in unmatched credit, it has been decided to extend the said amnesty scheme from 10th January 2020 to 17th January 2020.

Relevant Notification is as follows:-

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

Notification No. 04/2020–Central Tax

New Delhi, the 10th January, 2020

G.S.R.26(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, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:

In the said notification, in the third proviso for the figures, letters and word “10th January, 2020″, the figures, letters and word “17th January, 2020″ shall be substituted.

[F. No. 20/06/07/2019-GST (Pt. II)]

(Pramod Kumar) Director, 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 last amended by notification No. 74/2019-Central Tax, dated the 26th December, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 953(E), dated the 26th December, 2019.

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I am a student pursuing chartered accountancy course and currently undergoing articleship at M. Sharma S. Agrawal & Co. Nagpur. I have interests in field of direct and indirect taxation. I have presented papers on the same at the ICAI student conferences and also written various articles on GST View Full Profile

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12 Comments

  1. Mani Manickam says:

    One of my friend who is running a retail shop registered under GST Act in Septemeber 2017, but so far he has not filed any return. Now late fee is waived for submission of GSTR 1. What about GSTR 3B. Is late fee and interest is payable for the above period? Kindly elucidate.

    1. MSSACOA says:

      Only for FORM GSTR-1 late fees have been waived if filled within the period as provided. but for FORM GSTR-3B still late fees and interest is chargeable.

  2. Anil Sethi says:

    there is so much rush and gst site is taking hours to generate gstr1 summary it will be better to extend time till 31st march so that all dealers get time and site will perform better with less time. at the same time gstin should also announce once more a amnesty scheme for filling of gstr3b2 upto 31st march. And after that defaluters should be penalised .

    1. MSSACOA says:

      i beg to differ as already much time has been provided for gstr1. yes i agree for gstr3b as making payment of tax is an issue as release of funds from customers is an issue. also technical and legal soundness of taxpayers has been an issue in these years.

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