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 amendmentin the notificationof 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, Sub-section (i) vide number G.S.R.53(E), dated the 23rdJanuary, 2018, namely:–

In the said notification, after the second proviso, the following proviso shall be inserted, namely:–

“Provided alsothat 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, 2019by the due date but furnishes the said details in FORM GSTR-1between the period from 19thDecember, 2019to 10thJanuary, 2020.”.

2. This notification shall be deemed to have come into force with effect from the 19thday 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, videnumber 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.