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 months of August and September, 2017 by the due date.

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE	EFFECT OF NOTIFICATION	RELATED NOTIFICATION NO. & DATE
50/2017-Central Tax,Dt.24-10-2017	Waive of late fees on late filling of GSTR-3B for august and September month.	Notification No. 76/2018-Central Tax Dt. 31.12.2018 Supersedes Notification 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.