Notification No. 50/2017 - Central Tax dated 24-10-2017 [Waiver of late fee for late furnishing of GSTR-3B]

Notification No. 50/2017-Central Tax dt. 24-10-2017 & superseded by Notification No. 76/2018-Central Tax dt. 31-12-2018

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

Late fees reduced to Nil for all RPs for Aug-17 & Sep-17

CG waives the late fee payable u/s 47,

for all RPs who failed to furnish GSTR-3B for the month of August and September, 2017 by the due date