[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
This notification has been superceded vide:-Notification No. 76/2018 dt. 31/12/2018
Notification No.28 /2017 -
Central Tax
(Amendment
History)
New Delhi, the 01st September, 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 month of July, 2017 by the due date.
[F. No. 349/74/2017-GST(Pt.)]
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India
| CGST NOTIFICATION NO. & DATE |
EFFECT OF NOTIFICATION |
RELATED NOTIFICATION NO. & DATE |
| 28/2017-Central Tax,Dt. 01-09-2017 | Waive of late fees on late filling of GSTR-3B for July month. | Notification No. 76/2018-Central Tax ,Dt.31.12.2018 SupersedesNotification No. 28/2017 CT , Notification No. 50/2017 CT, Notification No. 64/2017 CT to specify the late fee (Rs 25/Rs 10) payable for delayed filing of FORM GSTR-3B. But fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 only in case GSTR-3B is furnished after 22nd December 2018 till 31st March 2019. |