Notification No. 4/2018-Central Tax [N10-90T]
As at 7 September 2026. In force from 23 January 2018.
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 details of outward supplies for any month/quarter in FORM GSTR-1 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 there are no outward supplies in any month/quarter, the amount of late fee payable by such registered person for failure to furnish the said details 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.
Made under
Recital: "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". Names section 128 of the Central Goods and Services Tax Act, 2017 [S10-ABS]. Vires verified.
Acts on (0)
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Acted on by (5)
Amends: Notification No. 74/2019-Central Tax [N10-MAN], 26 December 2019. "No. 4/2018– Central Tax, dated the 23rd".
Amends: Notification No. 53/2020-Central Tax [N10-PXP], 24 June 2020. "No. 4/2018– Central Tax, dated the 23rd".
Amends: Notification No. 20/2021-Central Tax [N10-SB6], 1 June 2021. "No. 4/2018– Central Tax, dated the 23rd".
Amends: Notification No. 75/2018-Central Tax [N10-ETQ], 31 December 2018. "No. 4/2018– Central Tax, dated the 23rd".
Amends: Notification No. 33/2020-Central Tax [N10-P41], 3 April 2020. "No. 4/2018– Central Tax, dated the 23rd".
Not held (0)
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