Notification No.: 48/2019 – Central Tax
Date of Notification: 9th October 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 128 – Waiver of late fee
- Section 39(3) – TDS return (GSTR-7)
- Section 51 – Tax Deduction at Source
- CGST Rules, 2017:
- Rule 59 – GSTR-1
- Rule 66 – GSTR-7
- Rule 61 – GSTR-3B
- Supersedes/Amends: Notification No. 41/2019 – Central Tax dated 31st August 2019
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Late Fee Waiver for J&K Registered Persons (Multiple Forms):
The Central Government amended Notification No. 41/2019 – Central Tax to provide relaxation from late fees for registered persons in the State of Jammu and Kashmir who delayed filing the following returns for July and August 2019:
✅ Form GSTR-1 (Outward Supplies):
- For August 2019
- Applicable to: Taxpayers with turnover > ₹1.5 crore
- Revised waiver date: Filed on or before 11th October 2019
✅ Form GSTR-7 (TDS Return):
- For July and August 2019
- Applicable to: Taxpayers required to deduct tax under Section 51
- Revised waiver date: Filed on or before 10th October 2019
✅ Form GSTR-3B (Monthly Return):
- For July and August 2019
- Revised waiver date: Filed on or before 20th October 2019
These amendments ensure that registered persons in J&K, impacted by disturbances, receive relief from late fees upon timely return submission within extended timelines.
