Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 41/2019 – Central Tax
New Delhi, the 31 st August, 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) (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 under section 47 of the said Act, by the following class of taxpayers: –
(i) the registered persons whose principal place of business is in the district mentioned in
column (3) of the Table below, of the State as mentioned in column (2) of the said
Table, having aggregate turnover of more than 1.5 crore rupees in the preceding
financial year or the current financial year, who have furnished, electronically through
the common portal, details of outward supplies in FORM GSTR-1 of the Central
Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the
20th September, 2019;
(ii) the registered persons whose principal place of business is in the State of Jammu and
Kashmir, having aggregate turnover of more than 1.5 crore rupees in the preceding
financial year or the current financial year, who have furnished, electronically through
the common portal, details of outward supplies in FORM GSTR-1 of the Central
Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the
20th September, 2019;
(iii)the Input Service Distributors whose principal place of business is in the district
mentioned in column (3) of the above said Table, of the State as mentioned in column
(2) of the said Table, who have furnished, electronically through the common portal,
return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017, for the
month of July, 2019, on or before the 20th September, 2019;
(iv)the Input Service Distributors whose principal place of business is in the State of
Jammu and Kashmir, who have furnished, electronically through the common portal,
return in FORM GSTR-6 of the Central Goods and Services Tax Rules, 2017, for the
month of July, 2019, on or before the 20th September, 2019.
- States of Bihar : Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar,
Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West
Champaran. - Gujarat : Vadodara.
- Karnataka : Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur,
Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri,
Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga,
Udupi, Uttara Kannada, Vijayapura, Yadgir. - Kerala :Idukki, Malappuram, Wayanad, Kozhikode.
- Maharashtra: Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik,
Ahmednagar. - Odisha: Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri,
Rayagada, Nawarangpur. - Uttarakhand: Uttarkashi and Chamoli