50/2017-Central Tax,dt. 24-10-2017 – Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 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. 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