Notification No. 50/2017
Date: October 24, 2026
Subject: Waiver of late fee for delayed filing of GSTR-3B for specified tax periods.
Description:
Late fee payable under section 47 of the CGST Act is waived for registered persons who failed to furnish FORM GSTR-3B for the months of August 2017 and September 2017 by the due date.
The waiver applies only to the specified tax periods.
The relief is granted under the powers conferred by section 128 of the CGST Act.
Effective Date: 24th October, 2017.
50-2017-CT-24.10.2017-Late fees…
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