Waiver of late fee payable to a certain extent for delayed filing of GST return in FORM GSTR-3B from October, 2017

Waiver of late fee payable to a certain extent for delayed filing of GST return in FORM GSTR-3B from October, 2017

November 17, 2017 GST 0

Central Board of Excise & Customs has issued a Notifications No 64/2017– Central Tax dated 15th November, 2017 and hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR- 3B for the month of October, 2017 onwards by the due date i.e 20th of the following month, which is in excess of an amount of twenty five rupees for every day during which such failure continues.

Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of October, 2017 onwards by the due date 20th of the following month shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues

Source : Central Board of Excise & Customs

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