Waiver of Late Fees for GST Return Filing One last opportunity for Non-Filers !

Waiver of Late Fees for GST Return Filing One last opportunity for Non-Filers!

Started your business got the GST Registration but you have not complied with the mandatory requirement of Filing GST Return (monthly returns) that is GSTR 3 B and GSTR 1

When you wanted to file the there was late of 50 Rs a day subject to a maximum of 10,000 Rs, you were shocked as to what

GST Return Filing
GST Return Filing

to do, Government has decided to give you one last change of Filing your GST Returns without any penalty

The Central Government (Finance Ministry) vide notification dated vide N No. 75/2018 – CT /N No. 77/2018 – CT dt. 31st Dec 2018 notified amendment in the N.No 4/2018- CT dt. 23rd January 2018/ N No 73/2017- CT dt. 29th December 2017 by inserting the following proviso in the notification:-

“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-3B/GSTR-1/GSTR-4 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″.


Which in simple term means any return filed for the period July 2017 to September 2018 you need not pay any late fees/penalty if filled between 22/12/2018 to 31/03/2019.

For those who paid late fees and filed the returns there is no refund of the amount, so the Non-filers till date are lucky with this one opportunity.


Leave a Reply

Your email address will not be published.