Notification No.: 22/2018 – Central Tax
Date of Notification: 14th May 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 47: Levy of late fee for delayed return filing
- Section 128: Power to waive late fee
- CGST Rules, 2017: Not specifically amended
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, exercising powers under Section 128 of the CGST Act and based on recommendations of the GST Council, waived the late fee payable under Section 47 for failure to file Form GSTR-3B for the months from October 2017 to April 2018.
This waiver applies to a specific class of registered persons who:
- Had submitted but not filed Form GST TRAN-1 on the common portal on or before 27th December 2017, and
- Subsequently filed Form GST TRAN-1 on or before 10th May 2018, and
- Filed Form GSTR-3B for each of the said months on or before 31st May 2018.
This move provided targeted relief to transitional credit claimants facing technical glitches during GST migration.
