Notification No. 28/2017
Date: September 1, 2017
Subject: Waiver of late fee for delayed filing of FORM GSTR-3B for July 2017
Description:
Late fee payable under section 47 is fully waived for registered persons who failed to furnish GSTR-3B for July 2017 by the due date. The waiver applies irrespective of tax liability for the said return period.
Effective Date: 1st September, 2017