CBEC issues Notification No. 50/2017 – Central Tax– wherein late fee payable under section  47 of Central Goods and Services Tax Act in case of late filing of return after the due date has been waived for GSTR3B for the month of August and September.

 

Notification reads as:

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.

Read the full notification below: