Notification No. 64/2017 - Central Tax dated 15-11-2017 [Waiver of late fee for late furnishing of GSTR-3B]

Notification No. 64/2017-Central Tax dt. 15-11-2017 & superseded by Notification No. 76/2018-Central Tax dt. 31-12-2018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 Rs.25 per day for all RPs from Oct-17 onwards

CG waives late fee payable u/s 47 by any RP for failure to furnish GSTR3B by the due date

for the month of October, 2017 onwards,

which is in excess of Rs.25 for every day during which such failure continues:

1^st Proviso –Late fees reduced to Rs.10 for Nil Return from Oct-17 onwards

Where central tax payable in the said return is nil,

late fee payable u/s 47 by such RP for failure to furnish the said return by the due date

for the month of October, 2017 onwards

shall stand waived which is in excess of Rs.10 for every day during which such failure continues.