| Date: |
14-05-2018
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| Notification No: |
Notification No. 22/2018-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 waive the late fee for FORM GSTR-3B
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 22 /2018 –
Central Tax
New Delhi, the 14th May, 2018
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 failure to
furnish the return in FORM GSTR-3B by the due date for each of the months from October,
2017 to April, 2018, for the class of registered persons whose declaration in
FORM GST
TRAN-1 was submitted but not filed on the common portal on or before the 27th day of
December, 2017:
Provided that such registered persons have filed the declaration in FORM GST
TRAN-1 on or before the 10th day of May, 2018 and the return in FORM GSTR-3B for each
of such months, on or before the 31st day of May, 2018.
[F. No. 349/58/2017- GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under
Secretary to the Government of India
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