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Section 128 - Power to waive penalty or fee or both. - Central Goods And Services Tax Act, 2017

1. 23/2024 - Dated: 8-10-2024 - Central GST (CGST) - Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7 (GST TDS Return) - Supersede notification No.22/2021-Central Tax dated the 1 June, 2021
2. 26/2023 - Dated: 17-7-2023 - Central GST (CGST) - Waives the amount of late fee referred to in section 47 of the CGST Act - Extension to amnesty for GSTR-10 non-filers.
3. 25/2023 - Dated: 17-7-2023 - Central GST (CGST) - Delay filing Annual return - Amenity benefit - Extension to Amnesty for GSTR-9 non-filers.
4. 22/2023 - Dated: 17-7-2023 - Central GST (CGST) - Extension of amnesty for GSTR-4 non-filers
5. 08/2023 - Dated: 31-3-2023 - Central GST (CGST) - Waives the amount of late fee referred to in section 47 of the CGST Act
6. 07/2023 - Dated: 31-3-2023 - Central GST (CGST) - Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the CGST Act - Conditions notified.
7. 02/2023 - Dated: 31-3-2023 - Central GST (CGST) - Waiver of amount of late fee payable under section 47 of CGST Act - Seeks to amend Notification No. 73/2017– Central Tax, dated the 29th December, 2017
8. 12/2022 - Dated: 5-7-2022 - Central GST (CGST) - Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22
9. 07/2022 - Dated: 26-5-2022 - Central GST (CGST) - Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22
10. 33/2021 - Dated: 29-8-2021 - Central GST (CGST) - Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.
11. 28/2021 - Dated: 30-6-2021 - Central GST (CGST) - Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020
12. 22/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
13. 21/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.
14. 20/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.
15. 19/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.
16. 09/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods
17. 06/2021 - Dated: 30-3-2021 - Central GST (CGST) - Amendment in Notification No. 89/2020 – Central Tax, dated the 29th November, 2020
18. 93/2020 - Dated: 22-12-2020 - Central GST (CGST) - Seeks to insert proviso in Notification No. 73/2017– Central Tax, dated the 29th December, 2017 - Waiver of the late fee payable for failure to furnish the return in FORM GSTR-4
19. 89/2020 - Dated: 29-11-2020 - Central GST (CGST) - Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. - Non issuance of invoice having Dynamic Quick Response (QR) code
20. 68/2020 - Dated: 21-9-2020 - Central GST (CGST) - Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020
21. 67/2020 - Dated: 21-9-2020 - Central GST (CGST) - Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020
22. 57/2020 - Dated: 30-6-2020 - Central GST (CGST) - Seeks to amend Notification No. 76/2018–Central Tax, dated the 31st December, 2018
23. 53/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers
24. 52/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.
25. 33/2020 - Dated: 3-4-2020 - Central GST (CGST) - Seeks to amend Notification No. 4/2018–Central Tax, dated the 23rd January, 2018 - waiver of late fee for delay in furnishing the statement of outward supplies in FORM GSTR-1
26. 32/2020 - Dated: 3-4-2020 - Central GST (CGST) - Seeks to amend Notification No. 76/2018–Central Tax, dated the 31st December, 2018 - Waiver of fee for late filing of return
27. 04/2020 - Dated: 10-1-2020 - Central GST (CGST) - Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020
28. 74/2019 - Dated: 26-12-2019 - Central GST (CGST) - Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
29. 48/2019 - Dated: 9-10-2019 - Central GST (CGST) - Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.
30. 41/2019 - Dated: 31-8-2019 - Central GST (CGST) - Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.
31. 77/2018 - Dated: 31-12-2018 - Central GST (CGST) - Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.
32. 76/2018-Central Tax - Dated: 31-12-2018 - Central GST (CGST) - Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B in specified cases.
33. 75/2018 - Dated: 31-12-2018 - Central GST (CGST) - Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.
34. 41/2018 – Central Tax - Dated: 4-9-2018 - Central GST (CGST) - Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
35. 22/2018 - Dated: 14-5-2018 - Central GST (CGST) - Seeks to waive the late fee for FORM GSTR-3B
36. 13/2018 - Dated: 7-3-2018 - Central GST (CGST) - Rescinding notification No. 06/2018 - CT dated 23.01.2018
37. 07/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction of late fee in case of delayed filing of FORM GSTR-6
38. 06/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction of late fee in case of delayed filing of FORM GSTR-5A
39. 05/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction of late fee in case of delayed filing of FORM GSTR-5
40. 04/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction / Waiver of late fee in case of delayed filing of FORM GSTR-1
41. 73/2017 - Dated: 29-12-2017 - Central GST (CGST) - Waives the late fee payable for failure to furnish the return in FORM GSTR-4
42. 64/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
43. 50/2017 - Dated: 24-10-2017 - Central GST (CGST) - Waiver of late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
44. 28/2017 - Dated: 1-9-2017 - Central GST (CGST) - Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
45. 09/2017 - Dated: 28-6-2017 - Central GST (CGST) - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

1. Section 47 - Levy of late fee. - Central Goods And Services Tax Act, 2017
2. Section 125 - General penalty. - Central Goods And Services Tax Act, 2017
3. Section 123 - Penalty for failure to furnish information return. - Central Goods And Services Tax Act, 2017
4. Section 122 - Penalty for certain offences. - Central Goods And Services Tax Act, 2017