Date: |
15-11-2017
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Notification No: |
Notification No. 64/2017-Central Tax
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Issuing Authority: |
GST
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Type: |
Central Tax Notifications
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File No: |
F. No. 349/58/2017-GST(Pt) |
Subject: |
Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
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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 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 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 failure continues:
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 return for the month of October, 2017 onwards by the
due date under section 47 of the said Act shall stand waived to the extent which
is in excess of an amount of ten rupees for every day during which such failure
continues.
(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India [F.
No. 349/58/2017-GST(Pt)]
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