Late Fee of Rs. 10 to be Charged on Delayed Filing of Form GSTR-5A – Notification Rescinded

[Notification No. 13/2018 – Central Tax dated 7 March 2018]

In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 6/2018- Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 55(E), dated the 23rd January, 2018, except as respects things done or omitted to be done before such rescission.

[F. No. 349/58/2017-GST]

[Notification No. 6/2018 – Central Tax dated 23 January 2018]-Notification Rescinded by 13/2018-Central Tax dated 07 March 2018]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.)]