No penalty for late filing of GSTR 3B - Notification 28/2017 dated 01.09.2017

No penalty for late filing of GSTR 3B - Notification 28/2017 dated 01.09.2017

Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July,2017.

Latest Update : Govt. waives off penalty for late filing of GSTR-3B - Notification 50/2017

For all the registered persons who were required to file GSTR 3B for the month of July,2017 by 28th August,2017 and could not furnish or failed to file by the due date. Need not worry about the late fee payable for the same. As Government waives off the late fee payable u/s 47 of the GST 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.28 /2017 Central Tax

New Delhi, the 01st September, 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 month of July, 2017 by the due date.

[F. No. 349/74/2017-GST(Pt.)]

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

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