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.

Author Bio

Qualification: Student - CA/CS/CMA
Company: M. SHARMA S. AGRAWAL & CO., Nagpur.
Location: NAGPUR, Maharashtra, IN
Member Since: 23 Aug 2017 | Total Posts: 14
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

My Published Posts

More Under Goods and Services Tax

21 Comments

  1. Uttam Kumar Paul says:

    Sir,Since July,2017 I have seen that relating to GST there are lot of problems created by GST councils.
    1.System was not working properly causes neither we can file GSTR-3B nor GSTR1 causes accumulate a lot of interest in connection with tax,which should be required to be waived due to new tax structure after independence.People of India could not easily understand the new tax structure causes they have filled their return not in proper time.
    2.Sir,In one way late fee of GSTR3B,GSTR1 and another way of interest on late payment.On both the pressure how can a tax payer can survive with the business.As a new tax structure,consider to tax payer should be required at first though everybody should knows that it is a new tax structure.
    3.Sir,we have not received any kind of help from GST Seva Kendra as because the only name of GST Seva Kendra but practically there is no sufficient arrangement for Tax payer and GST Seva Kendra is only a statue but not in practical GST Seva Kendra.
    4.Sir,from July,2017 after implementation of GST there are a lot of notifications day after day,which puzzeled to tax payers and the businessman could not think about their business and only they think only GST Returns and watch notifications.
    5.Sir,in India the literacy rate is too low causes poor number of persons can understand the value of internet & computer and manage the tax structure through online.
    In the above findings,I request before your Honour to waive off late fee on GSTR Returns & interest for a considerable period of time since it is a new tax structure, for welfare/upliftment of business development of Indian people.

  2. Amit says:

    Due to gst portal fault, Practitioners, dealers are penalized.
    The time provided was very less to 2&half yr returns, & the
    The portal was not working properly/ very slow (to genrat smmry it
    took more than 2days, no otp, etc,.) during extended time of
    7days. Most of all could not file even 10% of pending returns. The
    Lt.fee will be very high. This is unjust & cruelty. The practitioner,dealers
    Has to bear this for no fault. The amnesty scheme period has to be
    Extended. Please raise more voice from all dealers, practitioners.

  3. MAYUR TIKONE says:

    GSTR1 SUMMERY NOT GENERATED IF SUMMERY GENERATED OTP NOT RECEIVED IN TIME. LOT OF TIME WASTE IN THE SAME PROCESS. NEED TO EXTEND THE TIME LIMIT

  4. RANJIT GHOSH says:

    I have prepare GSTR1 (Nov’19) and submit it on 16.01.2020. But today 18.01.2020 at 1.30A.M. it shows ” submission under process” and no summery generated. So it is the problem of Website and govt. need to extend the time.

  5. Thimmaiah says:

    I request you to Government to extend up to February 2020 for gstr1 filling from july 2017 to november 2019. Because of GST website not working properly GSTR 1 summary not available properly. please extend sir

  6. 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.

  7. 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.

Leave a Comment

Your email address will not be published. Required fields are marked *