| Date: |
23-01-2018
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| Notification No: |
Notification No. 05/2018-Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
F. No.349/58/2017-GST(Pt.) |
| Subject: |
Reduction of late fee in case of delayed filing of FORM GSTR-5
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 5/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R……(E):- 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 GSTR5 by the due
date under section 47 of the said Act, which is in excess of an amount of
twentyfive rupees for every day during which such failure continues:
Provided that where the total amount of central 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.
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[F.
No.349/58/2017-GST(Pt.)]
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