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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 74/2019 –
Central Tax
New Delhi, the 26th December, 2019
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), the Central Government,
on the recommendations of the Council, hereby makes the following further
amendment in the notification of the Government of India in the Ministry of
Finance, Department of Revenue No. 4/2018– Central Tax, dated the 23rd January,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3,
Subsection (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:–
In the said notification, after the second proviso, the following proviso shall
be inserted, namely:–
“Provided also 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 details of outward supplies in FORM GSTR-1 for the
months/quarters from July, 2017 to November, 2019 by the due date but furnishes
the said details in FORM GSTR-1 between the period from 19th December, 2019 to
10th January, 2020.”.
2. This notification shall be deemed to have come into
force with effect from the 19th day of December, 2019.
[F.No.20/06/09/2019-GST]
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: The principal
notification No. 4/2018-Central Tax, dated 23rd January, 2018 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 53(E), dated the 23rd
January, 2018 and was subsequently amended by
notification No. 75/2018-Central Tax, dated
the 31st December, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R.
1252(E), dated the 31st December, 2018.
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