Central Tax Notification No 22 of 2018 dt 14th May, 2018 under GST

Posted on 11 June 2022 Category : Notifications

Notification no 22/2018 Central Tax date on 14th May, 2018, GST

Seeks to waive the late fee for FORM GSTR-3B

The extract of GST Notification No. 22/2018- Central Tax is given below:

Notification No. 22/2018- Central Tax, GST

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

Notification No. 22 /2018 – Central Tax

New Delhi, the 14^th May, 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), the Central Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27^th day of December, 2017:

Provided that such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10^th day of May, 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31^st day of May, 2018.

[F. No. 349/58/2017- GST (Pt.)]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

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