Notification 28/2017 - Central Tax
Date: September 1, 2017
Effective From: September 1, 2017
Subject
Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
Content
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.