Notification No.: 07/2018 – Central Tax
Date of Notification: 23rd January 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 47: Late fee for delayed return filing
- Section 128: Power to waive late fee
- CGST Rules, 2017: Not directly amended
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, under powers conferred by Section 128 of the CGST Act, notified a waiver in respect of late fee payable for delay in filing Form GSTR-6 (return for Input Service Distributors).
For failure to furnish the return under Section 47, the late fee in excess of ₹25 per day (CGST portion) shall be waived.
This provides partial relief to ISDs who missed their filing deadlines and ensures compliance flexibility during the initial phase of GST return procedures.
