[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub - section (i)]

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

Notification No.4/2018-Central Tax
(Amendment History)

New Delhi, the 23rd January, 2018

G.S.R......(E):-In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee  payable by any registered person for failure to furnish  the details of outward supplies for any month/quarter in FORM GSTR - 1 by the due date under section 47 of the said Act, which is in excess of an amount of twenty - five rupees for every day during which such failure continues:

    Provided that where there are no outward supplies in any month/quarter, the amount of late fee payable by such registered person for failure to furnish the said details by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.

¹[Provided further 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 September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019.]

²[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 19^th December, 2019 to ³[17^th January, 2020] ^old[10^th January, 2020.]]

⁵[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:-

Table

]

^{[helldod old}[⁴[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31^st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30^th day of June, 2020.] ^helldod]

⁶[Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely: —

Table

]

[F.No.349/58/2017-GST (Pt.)]

(Dr. Sreeparvathy S.L.) 
Under Secretary to the Government of India

1. Inserted vide:-Notification No.75/2018-Central Tax dt. 31.12.2018

2. Inserted vide:-Notification No.74/2019-Central Tax dt. 26.12.2019 (w.e.f 19.12.2019)

3. Substituted Vide:-Notification No. 04/2020-CGST Dt.10-01-2020

4. Inserted Vide :- Notification No. 33/2020-Central Tax, dt. 03.04.2020

5. Substituted Vide:-Notification No. 53/2020-CGST Dt.24-06-2020

6. Inserted Vide :- Notification No. 20/2021-Central Tax, dt. 01.06.2021

AMENDMENT HISTORY