Waiver of Late Fee for GSTR-1 & GSTR-6 Filing – July 2019 (Specified States & Districts)

Notification No.: 41/2019 – Central Tax
Date of Notification: 31st August 2019
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 128 – Power to waive late fee
  • Section 47 – Late fee for delay in furnishing returns
• CGST Rules, 2017:
  • Rule 59 – FORM GSTR-1 (Outward Supplies)
  • Rule 65 – FORM GSTR-6 (ISD Return)
• Integrated GST Act: Not applicable

Summary of Notification

Waiver of Late Fee for July 2019 – GSTR-1 and GSTR-6 (Flood-Affected Areas & J&K):
The Central Government, exercising powers under Section 128, waived the late fee under Section 47 for specific taxpayers who delayed filing GSTR-1 or GSTR-6 for the month of July 2019, provided they furnished the respective returns on or before 20th September 2019.

Applicable Categories of Taxpayers:

1. Registered persons (turnover > ₹1.5 crore) in specified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand
2. Registered persons in the State of Jammu & Kashmir (irrespective of district)
3. Input Service Distributors (ISDs) located in the above districts or J&K

Returns Covered for Waiver:

• GSTR-1 (outward supplies)
• GSTR-6 (ISD return)

Condition: Return must be furnished on or before 20th September 2019

This relief measure was implemented in view of natural calamities and disruptions faced by taxpayers in the listed regions.

Source: Notification No.: 41/2019 – Central Tax