Notification No. 22/2018 - Central Tax dated 14-05-2018 [Waiver of late fee for late furnishing of GSTR-3B]

Notification No. 22/2018-Central Tax dt. 14-05-2018

In exercise of the powers conferred by section 128 of the CGST Act, 2017,

Late fees reduced to Nil for specified RPs from Oct-17 to Apr-18

CG waives the late fee payable u/s 47 for failure to furnish GSTR-3B by the due date

for each of the months from October, 2017 to April, 2018,

for RPs whose declaration in GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017:

Provided that such RPs have filed the declaration in GST TRAN-1 on or before the 10th day of May, 2018 and the return in GSTR-3B for each of such months, on or before the 31st day of May, 2018.

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Waiver of late fee for late furnishing of GSTR-3B [Section 128 read with Section 47(1) of CGST Act]]

Notification No. 22/2018 - Central Tax dated 14-05-2018 [Waiver of late fee for late furnishing of GSTR-3B]