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[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. 75/2018 – Central Tax

New Delhi, the 31
st
December, 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 makes the following amendments 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 proviso, the following proviso shall be inserted, namely:–

“Provided further 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 September, 2018 by the due date
but furnishes the said details in FORM GSTR-1 between the period from 22
nd
December, 2018
to 31
st
March, 2019.”.


[F.No.20/06/16/2018-GST]


(Dr. Sreeparvathy S.L.)
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.
notifications no 75 2018 central tax | iKargos