Page 40 - GSTL_27th August 2020_Vol 39_Part 4

J96 GST LAW TIMES [ Vol. 39
Form GSTR-5A
Vide Notification No. 6/2018-C.T., dated 23-1-2018, the Central Govern-
ment waived the amount of late fee payable by any registered person for failure
to furnish the return in Form GSTR-5A by the due date which is in excess of an
amount of ` 25/- for every day during which such failure continues. Where the
total amount of integrated 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 by the
due date shall stand waived to the extent which is in excess of an amount of
` 10/- for every day during which such failure continues.
The above said notification was rescinded by the Central Government
vide Notification No. 13/2018-C.T., dated 7-3-2018.
Form GSTR-6
Vide Notification No. 7/2018-C.T., dated 23-1-2018, the Central Govern-
ment waived the amount of late fee payable by any input service distributor for
failure to furnish the return in Form GSTR-6 by the due date which is in excess of
an amount of ` 25/- for every day during which such failure continues.
Vide Notification No. 41/2018-C.T., dated 4-9-2018, the Central Govern-
ment waived the late fee paid by the Input Service Distributors who have paid
the late fee for filing or submission of the return in Form GSTR-6 for any tax pe-
riod between the 1-1-2018 and the 23-1-2018.
Vide Notification No. 41/2019-C.T., dated 31-8-2019, the Central Gov-
ernment waived the amount of late fee payable by the Input Service Distributors
whose principal place of business is in certain districts of certain States as men-
tioned in Table given in the notification, who have furnished, electronically
through the common portal, return in Form GSTR-6 for the month of July, 2019,
on or before 20-9-2019 and the Input Service Distributors whose principal place
of business is in the State of Jammu and Kashmir, who have furnished, electroni-
cally through the common portal, return in Form GSTR-6 for the month of July,
2019, on or before the 20-9-2019.
Form No. GSTR-7
Vide Notification No. 41/2019-C.T., dated 31-8-2019 as amended by No-
tification No. 49/2019-C.T., dated 9-10-2019, the Central Government waived the
late fee payable by the registered persons whose principal place of business is in
the State of Jammu and Kashmir, required to deduct tax at source under the pro-
visions of Section 51 of the said Act, who have furnished electronically through
the common portal, return in Form GSTR-7 for the month of July, 2019 on or be-
fore the 10-10-2019, for failure to furnish the said Form GSTR-7 by the due date
and for the month of August, 2019, on or before the 10-10-2019, for failure to fur-
nish the said Form GSTR-7 by the due date.
Conclusion
From the above discussion we have gone through the various extension
of filing returns that were given now and then and also the waiver of the late fee
either in full or in part which causes the stakeholders to follow up and comply in
the stipulated time. This position continues despite three years that have lapsed
from the date of implementation of GST. Suitable efforts should be taken for the
smooth flow of the procedure for compliance of filing returns and various provi-
sions of GST laws and rules made thereunder.
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