NOTIFICATION NO-76/2018-Central Tax ,dt. 31-12-2018 Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and 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 in specified cases.

[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

New Delhi, the 31st December, 2018

      G.S.R…..(E),– In exercise of the powers conferred by section 128 of the Central Goods andServices Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the saidAct), the Central Government, on the recommendations of the Council , and in supersessionof the notification of the Government of India in the Ministry of Finance, Department ofRevenue No. 28/2017 – Central Tax, dated the 1st September, 2017 published in the Gazetteof 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 ofFinance, 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) videnumber G.S.R. 1326 (E), dated the 24th October, 2017 and notification of the Governmentof 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, herebywaives the amount of late fee payable by any registered person for failure to furnish thereturn in FORM GSTR-3B for the month of July, 2017 onwards by the due date undersection 47 of the said Act, which is in excess of an amount of twenty-five rupees for everyday during which such failure continues:3

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 returnfor the month of July, 2017 onwards by the due date under section 47 of the said Act shallstand 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 FORMGSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes thesaid return between the period from 22nd December, 2018 to 31st March, 2019.

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

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

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