Notification No.: 06/2018 – Central Tax
Date of Notification: 23rd January 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 47: Levy of late fee for delayed returns
- Section 128: Power to waive late fee
- CGST Rules, 2017: Not directly amended
- Integrated GST Act: Applicable via GSTR-5A (for OIDAR services)
Summary of Notification
The Central Government, exercising powers under Section 128 of the CGST Act, notified a waiver of late fee for registered persons who failed to furnish Form GSTR-5A (applicable to OIDAR service providers) by the due date under Section 47.
The notification provides for the following capped late fee:
- Where tax is payable:
Late fee payable shall not exceed ₹25 per day (CGST portion) for each day of delay. - Where no tax is payable (i.e., Nil return):
Late fee shall not exceed ₹10 per day (CGST portion) for each day of delay.
This notification provides retrospective relief and encourages timely compliance by foreign OIDAR service providers who may have faced filing delays during the early phase of GST.
