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The Central Government waives the late fee payable for delayed filing of FORM GSTR-3B for August and September 2017. This waiver applies to all registered persons who miss the due date. The Central Board of Excise and Customs issues this notification under section 128 of the Central Goods and Services Tax Act, 2017.
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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 Excise and Customs
Notification No. 50/2017 – Central Tax
New Delhi, the 24th October, 2017
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 waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date.
[F. No. 349/74/2017-GST(Pt.)]
(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India
