Notification No 41/2019 Central Tax : GSTR 1 and GSTR 6 Late Fees Waived for July 2019

By | September 1, 2019
(Last Updated On: September 1, 2019)

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.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 41/2019 – Central Tax
New Delhi, the 31 st August, 2019

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, hereby waives the amount
of late fee payable under section 47 of the said Act, by the following class of taxpayers: –

(i) the registered persons whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;

(ii) the registered persons whose principal place of business is in the State of Jammu and Kashmir, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;

(iii)the Input Service Distributors whose principal place of business is in the district mentioned in column (3) of the above said Table, of the State as mentioned in column (2) of the said Table, who have furnished, electronically through the common portal,
return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019;

(iv)the Input Service Distributors whose principal place of business is in the State of Jammu and Kashmir, who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017, for the
month of July, 2019, on or before the 20th September, 2019

Sl.
No.
Name of
State
Name of District
(1)(2)(3)
1BiharAraria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar,
Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West
Champaran.
2GujaratVadodara.
3KarnatakaBagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur,
Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri,
Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga,
Udupi, Uttara Kannada, Vijayapura, Yadgir.
4KeralaIdukki, Malappuram, Wayanad, Kozhikode.
5MaharashtraKolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik,
Ahmednagar
6OdishaBalangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri,
Rayagada, Nawarangpur
7UttarakhandUttarkashi and Chamoli

[F. No. 20/06/07/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India

Download Notification Click here 

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