Notification No.: 13/2018 – Central Tax
Date of Notification: 7th March 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 128: Power to waive or reduce late fee
- Supersedes/Rescinds: Notification No. 6/2018 – Central Tax dated 23rd January 2018 (except for actions already taken)
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, in exercise of the powers under Section 128 of the CGST Act, rescinded Notification No. 6/2018 – Central Tax dated 23rd January 2018.
Notification No. 6/2018 had provided late fee relief for delayed filing of Form GSTR-5A (return by OIDAR service providers). This rescission is prospective and does not affect actions already taken or benefits already availed under the earlier notification.
The purpose of rescission is likely to align late fee waivers or implement a revised structure under future notifications.
