CGST Notification no. 64/2017 relating to max late fee payable for GSTR 3B

Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

LATEST>>> GSTR 3B due dates for January to March, 2018 – Notification no. 56/2017 dated 15th November,2017

[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. 64/2017 Central Tax

New Delhi, the 15th November, 2017

G.S.R(E):- In exercise of the powers conferred by section 128 of the Central Goods andServices 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 amountof late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 onwards by the due date under section 47 of the said Act,which is in excess of an amount of twenty five rupees for every day during which such failurecontinues:
Provided that where the total amount of central tax payable in the said return is nil,the amount of late fee payable by such registered person for failure to furnish the said returnfor the month of October, 2017 onwards by the due date under section 47 of the said Act shallstand waived to the extent which is in excess of an amount of ten rupees for every day duringwhich such failure continues.

[F. No. 349/58/2017-GST(Pt)]

(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India