Late Fee of Rs. 10 to be Charged on Delayed
Filing of Form GSTR-5A
[Notification No. 6/2018 –
Central Tax dated 23 January 2018]
In
exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to
as the said Act), the Central Government, on the recommendations of the
Council, hereby waives the amount of late fee payable by any registered person
for failure to furnish the return in FORM GSTR-5A by the due date under
section 47 of the said Act, which is in excess of an amount of twenty-five
rupees for every day during which such failure continues:
Provided
that where the total amount of integrated tax payable in the said return is
nil, the amount of late fee payable by such registered person for failure to
furnish the said return by the due date under section 47 of the said Act shall
stand waived to the extent which is in excess of an amount of ten rupees for
every day during which such failure continues.
[F. No.349/58/2017-GST(Pt.)]