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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 76/2018 – Central Tax
New Delhi, the 31st December, 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 , and in supersession
of the notification of the Government of India in the Ministry of Finance, Department of
Revenue No. 28/2017 – Central Tax, dated the 1st September, 2017 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1126 (E),
dated the 1st September, 2017,
notification of the Government of India in the Ministry of
Finance, Department of Revenue No. 50/2017 – Central Tax, dated the 24th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 1326 (E), dated the 24th October, 2017 and
notification of the Government
of India in the Ministry of Finance (Department of Revenue) No. 64/2017– Central Tax,
dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.1420(E), dated the 15th November, 2017,
except as respects things done or omitted to be done before such supersession, hereby
waives the amount of late fee payable by any registered person for failure to furnish the
return in FORM GSTR-3B for the month of July, 2017 onwards 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 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
for the month of July, 2017 onwards 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:
Provided further that the amount of late fee payable under section 47 of the said Act
shall stand waived for the registered persons who failed to furnish the return in FORM
GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the
said return between the period from 22nd December, 2018 to 31st March, 2019.
[F.No.20/06/16/2018-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
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