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GST - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Failure to furnish the return in FORM GSTR-5 by the due date - ...

GST

January 24, 2018

Failure to furnish the return in FORM GSTR-5 by the due date - where the total amount of central tax payable in the said return is nil - late fee reduced to ten rupees per day

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  3. Partially waiver of the late fee payable for failure to furnish the return in FORM GSTR-4

  4. Failure to furnish the return in FORM GSTR-5A by the due date - where the total amount of integrated tax payable in the said return is nil - late fee reduced to ten rupees per day

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  6. Due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 extended till 30.06.2019.

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  9. Revision of return - filing of GSTR 3B Form manually - Late fee, if any, paid by the petitioner, shall be refunded to the petitioner.

  10. Amount of late fee payable for delayed filing of FORM GSTR-3B and fully waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for...

 

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