Page 36 - GSTL_27th August 2020_Vol 39_Part 4

J92 GST LAW TIMES [ Vol. 39
For non-filing of Form GST TRAN-1
Vide Notification No. 22/2018-C.T., dated 14-5-2018, the Central Gov-
ernment waived the late fee payable for failure to furnish the return in Form
GSTR-3B by the due date for each of the months from October, 2017 to April,
2018, for the class of registered persons whose declaration in Form GST TRAN-1
was submitted but not filed on the common portal on or before 27-12-2017. Such
registered persons have to file the declaration in Form GST TRAN-1 on or before
the 10-5-2018 and the return in Form GSTR-3B for each of such months, on or
before the 31-5-2018.
Form GSTR-3B submitted but not filed
Vide Notification No. 41/2018-C.T., dated 4-9-2018, the Central Govern-
ment waived the late fee paid by the the registered persons whose return in Form
GSTR-3B for the month of October, 2017, was submitted but not filed on the
common portal, after generation of the application reference number.
Supersession of notifications
Vide Notification No. 76/2018-C.T., dated 31-12-2018 the Central Gov-
ernment revised the waiver granted for the month of July, August and Septem-
ber, 2017. This notification superseded the Notifications No. 28/2017-C.T. and
Notification No. 50/2017-C.T. Except as respects things done or omitted to be
done before such supersession, the Central Government waived the amount of
late fee payable by any registered person for failure to furnish the return in Form
GSTR-3B for the month of July, 2017 onwards by the due date under Section 47 of
the said Act, which is in excess of an amount of ` 25/- for every day during
which such failure continues.
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 return for the month of July, 2017 onwards by the due date under Section 47
of the said Act, shall stand waived to the extent which is in excess of an amount
of ` 10/- for every day during which such failure continues.
Further vide this notification the Central Government granted one time
concession of waiver of late fee for the registered persons who failed to furnish
the return in Form GSTR-3B for the months of July, 2017 to September, 2018 by
the due date but furnishes the said return between the period from 22-12-2018 to
31-3-2019.
Waiver for Jammu and Kashmir
Vide Notification No. 41/2019-C.T., dated 31-8-2019, as amended by No-
tification No. 48/2019-C.T., dated 9-10-2019, the Central Government waived the
amount of late fee payable the registered persons whose principal place of busi-
ness is in the State of Jammu and Kashmir, who have furnished, electronically
through the common portal, return in Form GSTR-3B of the said rules, for the
month of July, 2019, on or before the 20th October, 2019, for failure to furnish the
said Form GSTR-3B by the due date and for the month of August, 2019, on or
before the 20th October, 2019, for failure to furnish the said Form GSTR-3B by the
due date.
Amendment to Notification No. 76/2018-C.T.
Vide Notification No. 32/2020-C.T., dated 3-4-2020, the Central Govern-
ment made amendment to Notification No. 76/2018-C.T.
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