Notification No. 76/2018

[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 Indirect Taxes and Customs]

Notification No. 76/2018 - Central Tax
(Amendment History)

New Delhi, the 31st December, 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 , and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 28/2017 - Central Tax, dated the 1st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1126 (E), dated the 1st September, 2017, notification of the Government of India in the Ministry of Finance, Department of Revenue No. 50/2017 - Central Tax, dated the 24th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1326 (E), dated the 24th October, 2017 and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 64/2017– Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1420(E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards 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 the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards 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:

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 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 22nd December, 2018 to 31st March, 2019.

¹[Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period 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 returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:--.

²[Table

S. No. (1)	Class of registered persons (2)	Tax period (3)	Condition (4)
1.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	February, 2020, March, 2020 and April, 2020	If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020
2.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep	February, 2020	If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
		March, 2020	If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020
		April, 2020	If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020
		May, 2020	If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020
		June, 2020	If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020
		July, 2020	If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020
3.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi	February, 2020	If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
		March, 2020	If return in FORM GSTR-3B is furnished on or before the 5th day of July, 2020
		April, 2020	If return in FORM GSTR-3B is furnished on or before the 9th day of July, 2020
		May, 2020	If return in FORM GSTR-3B is furnished on or before the 15th day of September, 2020
		June, 2020	If return in FORM GSTR-3B is furnished on or before the 25th day of September, 2020
		July, 2020	If return in FORM GSTR-3B is furnished on or before the 29th day of September, 2020

]^{[helldod old}[Table

S. No. (1)	Class of registered persons (2)	Tax period (3)	Condition (4)
1	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	February, 2020, March, 2020 and April, 2020	If return in FORM GSTR3B is furnished on or before the 24^th day of June, 2020
2	Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year	February, 2020 and March, 2020	If return in FORM GSTR-3B is furnished on or before the 29^th day of June, 2020
2		April, 2020	If return in FORM GSTR3B is furnished on or before the 30^th day of June, 2020
3	Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year	February, 2020	If return in FORM GSTR3B is furnished on or before the 30^th day of June, 2020
		March, 2020	If return in FORM GSTR3B is furnished on or before the 3^rd day of July, 2020
		April, 2020	If return in FORM GSTR3B is furnished on or before the 6^th day of July, 2020.”.

]]^helldod]

⁴[Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30th day of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil:

Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil.]

³[“Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020:

Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020]

⁵[Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:-

⁶[Table

S. No. (1)	Class of registered persons (2)	Tax period (3)	Period for which late fee waived (4)
1.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	March, 2021, April, 2021 and May, 2021	Fifteen days from the due date of furnishing return
2.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39	March, 2021	Sixty days from the due date of furnishing return
		April, 2021	Forty-five days from the due date of furnishing return
		May, 2021	Thirty days from the due date of furnishing return
3.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to subsection (1) of section 39	January-March, 2021	Sixty days from the due date of furnishing return.”;

]

^{[helldod old}[Table

S. No. (1)	Class of registered persons (2)	Tax period (3)	Period for which late fee waived (4)
1.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	March, 2021 and April, 2021	Fifteen days from the due date of furnishing return
2.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39	March, 2021 and April, 2021	Thirty days from the due date of furnishing return
3.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to subsection (1) of section 39	January-March, 2021	Thirty days from the due date of furnishing return.”.

]^helldod]

]

⁷[Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months /quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1^st day of June, 2021 to the ⁸[30^th day of November, 2021] ^{[helldod old}[31^st day of August, 2021] ^helldod], the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees:

Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1^st day of June, 2021 to the ⁸[30^th day of November, 2021] ^{[helldod old}[31^st day of August, 2021] ^helldod]:

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 onwards, 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 returns in FORM GSTR-3B by the due date, namely: —

Table

S. No. (1)	Class of registered persons (2)	Amount (3)
1.	Registered persons whose total amount of central tax payable in the said return is nil	Two hundred and fifty rupees
2.	Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1	One thousand rupees
3.	Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1	Two thousand and five hundred rupees”.

]

[F.No.20/06/16/2018-GST]

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

1. Inserted Vide :- Notification No. 32/2020-Central Tax, dt. 03.04.2020 [Para 1](w.e.f 20.03.2020)

2. Substituted Vide :- Notification No. 52/2020-Central Tax, dt. 24.06.2020 (w.e.f 24.06.2020)

3. Inserted Vide :- Notification No. 52/2020-Central Tax, dt. 24.06.2020 (w.e.f 24.06.2020)

4. Inserted Vide :- Notification No. 57/2020-Central Tax, dt. 30.06.2020 (w.e.f 25.06.2020)

5. Inserted Vide :- Notification No. 09/2021-Central Tax, dt. 01.05.2021 (w.e.f 20.04.2021)

6. Substituted Vide :- Notification No. 19/2021-Central Tax, dt. 01.06.2021 (w.e.f 20.05.2021)

7. Inserted Vide :- Notification No. 19/2021-Central Tax, dt. 01.06.2021 (w.e.f 20.05.2021)

8. Substituted Vide :- Notification No. 33/2021-Central Tax, dt. 29.08.2021

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE

EFFECT OF NOTIFICATION

RELATED NOTIFICATION NO. & DATE

76/2018- Central Tax ,Dt.31-12-2018

Supersedes Notification No. 28/2017, Notification No. 50/2017, Notification No. 64/2017 to specify the late fee (Rs 25/Rs 10) payable for delayed filing of FORM GSTR-3B. But fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 only in case GSTR-3B is furnished after 22nd December 2018 till 31st March 2019.

Notification No. 32/2020- Central Tax ,Dt.03.04.2020 Seeks to amend Notification No. 76/2018 CT to waive late fee for delay in filing of FORM GSTR-3B for the tax periods of February, 2020 to April, 2020 provided the return is filed by the date as specified in the Notification

Notification No. 52/2020- Central Tax ,Dt.24.06.2020 Seeks to amend Notification No. 76/2018 CT to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020. Also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020 if filed before dates specified.

Notification No. 57/2020- Central Tax ,Dt. 30.06.2020 Seeks to amend Notification No. 76/2018 CT in order to provide conditional waiver of late fees: For the period from July, 2017 to July, 2020 for registered having agg turnover upto 5 crores shall stand waived which is in excess of Rs 250/- and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil if FORM GSTR-3B is furnished till the 30th day of September, 2020.

For the taxpayers having an agg turnover > 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of July, 2017 to July, 2020, by the due date but furnishes till the 30th day of September, 2020, the total amount of late fee shall stand waived which is in excess of Rs 250/-and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil.

Notification No. 09/2021- Central Tax ,Dt. 01.05.2021 Seeks to amend Notification No. 76/2018 CT in order to provide conditional waiver of late fees: For the period of March 2021 and April 2021 for registered having agg turnover more than 5 crores shall stand waived if return in FORM GSTR-3B filed upto Fifteen days from the due date of furnishing return.

For the period of March 2021 and April 2021 for registered having agg turnover upto 5 crores shall stand waived if return in FORM GSTR-3B filed upto Thirty days from the due date of furnishing return.

For the Quarter of January to March 2021 for registered having agg turnover upto 5 crores shall stand waived if return in FORM GSTR-3B filed upto Thirty days from the due date of furnishing return.

Notification No. 19/2021- Central Tax ,Dt. 01.06.2021 Seeks to amend Notification No. 76/2018 CT in order to provide conditional waiver of late fees: For the period of March to May 2021 for registered having agg turnover more than 5 crores shall stand waived if return in FORM GSTR-3B filed upto Fifteen days from the due date of furnishing return.

For the period of March April and May 2021 for registered having agg turnover upto 5 crores shall stand waived if return in FORM GSTR-3B filed upto Sixty, forty five and Thirty days from the due date of furnishing return.

For the Quarter of January to March 2021 for registered having agg turnover upto 5 crores shall stand waived if return in FORM GSTR-3B filed upto Sixty days from the due date of furnishing return.

Further notifies that late fees for the months /quarter of July, 2017 to April, 2021 shall stand waived which is in excess of 500/- if return furnished between the period from the 1st day of June, 2021 to the 31st day of August, 2021.
However if CGST payable is NIL late fee shall stand waived which is in excess of Rs 250/-.

For the tax period June, 2021 onwards or quarter ending June, 2021 onwards, for registered having agg turnover more than 1.5 crores late fees shall stand waived in excess of Rs 2500/-.
For registered having agg turnover upto 1.5 crores late fees shall stand waived in excess of 1000/-.
However if CGST payable is NIL late fee shall stand waived which is in excess of Rs 250/-.

Notification No. 33/2021- Central Tax ,Dt. 29.08.2021 Seeks to amend Notification No. 76/2018 CT To extend time limit for waiver of late fees for the months /quarter of July, 2017 to April, 2021 which is in excess of 500/-or 250/- as the case may be if return in FORM GSTR-3B furnished between the period from the 1st day of June, 2021 to the 30th day of November, 2021.