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[GST] Waiver Of Late Fee Payable For Delayed Filing Of Form GSTR-3B For Aug. & Sep. 2017

24-Oct-2017: In view of the difficulties being faced during the return filing process and in order to further facilitate taxpayers, the competent authority has decided to waive the late fee on filing of GSTR- 3B for the months of August and September, 2017. The necessary software changes are being carried out in the IT system.

Electronic cash ledger of the taxpayers who have already paid the late fee on filing of GSTR-3B either for the month of August or September, 2017 or those who pay such fee before the necessary changes are carried out in the IT system will be credited with the amount of late fee so paid by them. The enabling notifications are being issued shortly.

Central Board of Excise and Customs' Notification No. 50/2017 – Central Tax dated the 24th October, 2017, is as under:-

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.

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