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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter IX RETURNS This

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Section 47 - Levy of late fee. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

  1. 08/2023 - Dated: 31-3-2023 - Central GST (CGST) - Waives the amount of late fee referred to in section 47 of the CGST Act
  2. 07/2023 - Dated: 31-3-2023 - Central GST (CGST) - Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the CGST Act - Conditions notified.
  3. 22/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
  4. 19/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.
  5. 14/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
  6. 68/2020 - Dated: 21-9-2020 - Central GST (CGST) - Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020
  7. 57/2020 - Dated: 30-6-2020 - Central GST (CGST) - Seeks to amend Notification No. 76/2018–Central Tax, dated the 31st December, 2018
  8. 53/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers
  9. 52/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and 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.
  10. 35/2020 - Dated: 3-4-2020 - Central GST (CGST) - Extension of validity of e-way bills.
  11. 41/2019 - Dated: 31-8-2019 - Central GST (CGST) - Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.
  12. 77/2018 - Dated: 31-12-2018 - Central GST (CGST) - Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.
  13. 76/2018-Central Tax - Dated: 31-12-2018 - Central GST (CGST) - 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 in specified cases.
  14. 41/2018 – Central Tax - Dated: 4-9-2018 - Central GST (CGST) - Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
  15. 22/2018 - Dated: 14-5-2018 - Central GST (CGST) - Seeks to waive the late fee for FORM GSTR-3B
  16. 07/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction of late fee in case of delayed filing of FORM GSTR-6
  17. 06/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction of late fee in case of delayed filing of FORM GSTR-5A
  18. 05/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction of late fee in case of delayed filing of FORM GSTR-5
  19. 04/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction / Waiver of late fee in case of delayed filing of FORM GSTR-1
  20. 73/2017 - Dated: 29-12-2017 - Central GST (CGST) - Waives the late fee payable for failure to furnish the return in FORM GSTR-4
  21. 64/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
  22. 50/2017 - Dated: 24-10-2017 - Central GST (CGST) - Waiver of late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
  23. 28/2017 - Dated: 1-9-2017 - Central GST (CGST) - Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
  24. 09/2017 - Dated: 28-6-2017 - Central GST (CGST) - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

 

 

 

 

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