Download Document

English हिंदी
[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. 74/2019 – Central Tax

New Delhi, the 26
th
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
23
rd
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 23
rd
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 19
th
December, 2019 to
10
th
January, 2020.”.
2. This notification shall be deemed to have come into force with effect from the 19
th
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 23
rd
January, 2018 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 53(E), dated the 23
rd

January, 2018 and was subsequently amended by notification No. 75/2018-Central Tax, dated
the 31
st
December, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R.
1252(E), dated the 31
st
December, 2018.
notifications no 74 2019 central tax | iKargos