| Date: |
24-10-2017
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| Notification No: |
Notification No. 50/2017-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. 349/74/2017-GST(Pt.) |
| Subject: |
Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
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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.
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India
[F.
No. 349/74/2017-GST(Pt.)]
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